2003 (1) TMI 4

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.... delay in filing the present appeals. Delay is of about two months. It has been explained that the impugned order was received in the month of June, 2002 and was handed over to one Advocate Shri Kishori Mohan Das for preparation of appeal. However, the said advocate subsequently fell ill and ultimately expired on 7-11-2002. The appellants contacted his office to collect back the documents which to....

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....isions of Section 70 of the Finance Act, 1994 for contraventions of not filing the service tax returns in time. The appellants have contended that during the relevant period the Hon'ble Supreme Court in the case of Laghu Udyog Bharti - 1999 (112) E.L.T. 365 (S.C.) =  1999 (87) ECR 53 (S.C.) was in existence and as such they were not liable to pay service tax or to file the returns. It is that....