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    <description>These rules authorize the Central Government to publish names and particulars of persons adjudged for service tax evasion or for non-payment of assessed amounts once appeal periods have expired or appeals have been disposed of. Commissioners must verify facts and forward a detailed proposal on the prescribed Annexure to the Chief Commissioner, who must examine it within fifteen days and may recommend publication to the Board. The Central Government may then cause publication in the Gazette, print or electronic media; the Annexure requires identity, offence details, amounts involved, adjudication and appeal status, reasons for publication and proposed particulars.</description>
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