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    <title>2014 (3) TMI 33 - CESTAT CHENNAI</title>
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    <description>The Tribunal condoned a 56-day delay in filing the first appeal due to the consultant&#039;s illness, distinguishing it from previous cases. A stay was granted on service tax credit for windmills outside the factory, waiving pre-deposit based on precedent. The second appeal&#039;s delay was also excused for the same reason as the first. The appellant paid the tax amount, leading to the waiver of pre-deposit and a stay on collection during the appeal. The Tribunal handled the issues of delay, stay petitions, and pre-deposit judiciously, considering circumstances and legal precedents.</description>
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    <pubDate>Fri, 01 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 33 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=244576</link>
      <description>The Tribunal condoned a 56-day delay in filing the first appeal due to the consultant&#039;s illness, distinguishing it from previous cases. A stay was granted on service tax credit for windmills outside the factory, waiving pre-deposit based on precedent. The second appeal&#039;s delay was also excused for the same reason as the first. The appellant paid the tax amount, leading to the waiver of pre-deposit and a stay on collection during the appeal. The Tribunal handled the issues of delay, stay petitions, and pre-deposit judiciously, considering circumstances and legal precedents.</description>
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      <pubDate>Fri, 01 Feb 2013 00:00:00 +0530</pubDate>
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