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of <h1>Legal Challenge Overcomes Technical Delay: Illness Justifies Late Appeal Filing with Service Tax Pre-Deposit Stay</h1> <h3>Global Vision Cable T.V. Network Versus The Commissioner of Central Excise</h3> Global Vision Cable T.V. Network Versus The Commissioner of Central Excise - TMI The Appellate Tribunal (CESTAT Bangalore) granted condonation of a 30-day delay in filing the appeal due to the applicant's illness, acknowledging the delay was 'beyond his control.' Regarding the stay application, the applicant sought waiver of the pre-deposit of Service Tax amounting to Rs. 23,520/-, contending he was not a Cable Operator but merely an agent collecting dues for M/s. Asianet Satellite Communication Ltd. The Tribunal found that 'prima facie, in view of the evidence produced, the appellant has a strong case on merits,' and accordingly allowed the stay application, ordering 'no recovery during the pendency of the appeal.' Both the condonation and stay applications were allowed.
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