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    <description>The Appellate Tribunal CESTAT CHENNAI addressed issues of delay in filing the appeal, waiver of pre-deposit of Service Tax, failure to respond to a show cause notice, and financial hardships leading to the cessation of business. The tribunal allowed the condonation of delay, directed a specific deposit amount for waiver of the balance tax, interest, and penalty, and considered the circumstances of the failure to respond to the show cause notice. The decision aimed to balance compliance requirements with the financial constraints faced by the applicant, ensuring fair treatment in the adjudication process.</description>
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