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    <title>2013 (8) TMI 602 - CESTAT MUMBAI</title>
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    <description>Delay of 33 days in filing the appeal was condoned because the explanation based on injuries from an accidental motorbike fall was accepted as satisfactory. Interim relief was refused because the appellant had been given sufficient opportunity to contest the proceedings, the plea of violation of natural justice failed, and the demand was prima facie supported by books of account and invoices. The claimed exemption under Notification No. 8/2005-ST was held inapplicable to shifting of raw material and housekeeping activities, which were not treated as job work on client-supplied materials. In the absence of pleaded financial hardship, full pre-deposit of the confirmed amount was directed.</description>
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      <description>Delay of 33 days in filing the appeal was condoned because the explanation based on injuries from an accidental motorbike fall was accepted as satisfactory. Interim relief was refused because the appellant had been given sufficient opportunity to contest the proceedings, the plea of violation of natural justice failed, and the demand was prima facie supported by books of account and invoices. The claimed exemption under Notification No. 8/2005-ST was held inapplicable to shifting of raw material and housekeeping activities, which were not treated as job work on client-supplied materials. In the absence of pleaded financial hardship, full pre-deposit of the confirmed amount was directed.</description>
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