2012 (6) TMI 418

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....seven days in filing the appeal. It was submitted that because of Diwali holidays there was delay in filing the appeal. Accepting the reasons for condonation of delay the delay of seven days is condoned. 2. The ld. counsel submits that show cause notice was issued to the appellant on the ground that appellant had adjusted Rs.99,998/- being the excess payment of service tax made in the previous qu....