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    <title>2012 (6) TMI 418 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal granted condonation of a seven-day delay in filing the appeal due to Diwali holidays. It found the Commissioner (Appeals) exceeded the scope of the show cause notice regarding the adjustment of excess service tax payment. The Tribunal waived the pre-deposit requirement and granted a stay against recovery during the appeal, ultimately ruling in favor of the appellant.</description>
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      <description>The Tribunal granted condonation of a seven-day delay in filing the appeal due to Diwali holidays. It found the Commissioner (Appeals) exceeded the scope of the show cause notice regarding the adjustment of excess service tax payment. The Tribunal waived the pre-deposit requirement and granted a stay against recovery during the appeal, ultimately ruling in favor of the appellant.</description>
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