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2008 (1) TMI 181 - CESTAT, NEW DELHIAppellant, at the outset, questioned the jurisdiction of the adjudication authority - As the alleged service provider is at Delhi, the CCE, Allahabad, will not have any jurisdiction for taking any action - appellant is not in a position to enlighten us exact nature of services rendered - appellant doesn’t have prima facie a strong case on merits – stay partly granted - On deposit of such amount, the balance of tax and penalties will be waived till the disposal of the appeal
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