2005 (6) TMI 4

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....condoning the delay in filing the appeals. In view of the reasons explained in the applications, the delay is condoned. 3. With the consent of the party, the appeals are taken up for final hearing. 4. Revenue filed these appeals against the orders-in-appeal whereby the penalties imposed on the respondents were set aside as the respondents paid Service tax along with interest prior to 23-9-20....