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    <title>2013 (11) TMI 100 - CESTAT MUMBAI</title>
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    <description>The delay in filing the appeal was justified due to the appellant being a Government department requiring prior approvals. The exemption granted by the Government exempted the appellant from the service tax demand, resulting in the appeal being allowed and the stay application being disposed of.</description>
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      <description>The delay in filing the appeal was justified due to the appellant being a Government department requiring prior approvals. The exemption granted by the Government exempted the appellant from the service tax demand, resulting in the appeal being allowed and the stay application being disposed of.</description>
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