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    <description>A three-day delay in filing the appeal was condoned because the delay was marginal. In the stay proceedings, interim relief against penalty was granted where the appellants had deposited service tax before issuance of the show cause notices, with part payment made before adjudication in one matter. The Tribunal noted that similar stay applications in connected matters had already been allowed and followed that approach, while directing the Registry to link the matters for consolidated final hearing on the specified date.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32877</link>
      <description>A three-day delay in filing the appeal was condoned because the delay was marginal. In the stay proceedings, interim relief against penalty was granted where the appellants had deposited service tax before issuance of the show cause notices, with part payment made before adjudication in one matter. The Tribunal noted that similar stay applications in connected matters had already been allowed and followed that approach, while directing the Registry to link the matters for consolidated final hearing on the specified date.</description>
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