2015 (12) TMI 1013

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....r the Respondent : Mr Pakshi Rajan, A. R ORDER Per: Archana Wadhwa: By appreciating the fact that delay is only 20 days, we allow the COD application. 2. The prayer is to dispense with the condition of pre-deposit of service tax of Rs. 1,98,397/- and penalty of identical amount in terms of the provisions of Section 76 of Finance Act, 1994. 3. As per the facts of the records, the appellant is ....