2013 (10) TMI 533

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.... application has been listed today, after hearing both the sides, I find that the appeal has been rejected by the Commissioner (A) on the ground of delay and therefore the requirement of pre-deposit is waived and appeal itself is taken up for final decision. 2. According to the impugned order, the appellant in Form ST-4 filed by them indicated that copy of the impugned order-in-original was serve....