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2013 (3) TMI 57

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....or the Respondent. ORDER D.N. Panda, Judicial Member - Although the matter has been listed for stay hearing, it was earnest prayer of the appellant to dispose the appeal waiving penalties since law in confusion has been resolved by the Apex Court in the case of UOI v. Indian National Ship Owners Association  [2010] 24 STT 366 (SC) holding that the assessees were not able to assess servi....