2006 (5) TMI 452

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....t appeal before the Tribunal. The appeal was required to be filed on December 7, 2005, and has been filed on May 3, 2006. Nobody appeared for the applicant. Heard the learned Departmental Representative and considering that the applicant is a cooperative factory at Khanapur Dist. Sangli of Maharashtra and the issue is service tax on motor transport service, which was in dispute. The delay is condo....