2005 (3) TMI 633

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....ndent. [Order]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Service Tax and penalty. 3. In the impugned order, the Commissioner (Appeals) held that as the appeal was filed without deposit of the Service Tax and application for waiver of pre-deposit of Service Tax was flied after expiry of time limit of 90 days, therefore, the appeal is di....