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    <title>2005 (4) TMI 598 - CESTAT NEW DELHI</title>
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    <description>The Tribunal accepted the reasons provided by the respondents for the delay in filing the Cross-objection and condoned the delay. The Tribunal also upheld the reduction of penalty imposed on the respondents, citing legal provisions and judicial decisions regarding Cross-objections. Ultimately, the Tribunal set aside the demand for service tax and penalty, deeming the demand unsustainable, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal accepted the reasons provided by the respondents for the delay in filing the Cross-objection and condoned the delay. The Tribunal also upheld the reduction of penalty imposed on the respondents, citing legal provisions and judicial decisions regarding Cross-objections. Ultimately, the Tribunal set aside the demand for service tax and penalty, deeming the demand unsustainable, leading to the dismissal of the Revenue&#039;s appeal.</description>
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