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    <description>A 14-day delay in filing the appeal was condoned because the proprietor&#039;s illness was supported by a medical certificate and treated as a justifiable cause. Waiver of pre-deposit and stay of recovery of penalties under the Finance Act, 1994 were also granted because the appellant had already deposited the full service tax and interest liability during adjudication. The stay operated until disposal of the appeal, leaving the merits to be decided separately.</description>
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      <description>A 14-day delay in filing the appeal was condoned because the proprietor&#039;s illness was supported by a medical certificate and treated as a justifiable cause. Waiver of pre-deposit and stay of recovery of penalties under the Finance Act, 1994 were also granted because the appellant had already deposited the full service tax and interest liability during adjudication. The stay operated until disposal of the appeal, leaving the merits to be decided separately.</description>
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