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    <title>2013 (11) TMI 559 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the petition, quashing the Tribunal&#039;s order and restoring the appeal and stay applications related to Service Tax demands on reimbursable expenses by Customs House Agents. The Court emphasized the importance of upholding substantive rights despite procedural delays, directing the Tribunal to focus on the substantive issues and affording a personal hearing to both parties. The decision balanced technicalities with fundamental issues, providing relief to the petitioner and ensuring a fair consideration of the case.</description>
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      <description>The High Court allowed the petition, quashing the Tribunal&#039;s order and restoring the appeal and stay applications related to Service Tax demands on reimbursable expenses by Customs House Agents. The Court emphasized the importance of upholding substantive rights despite procedural delays, directing the Tribunal to focus on the substantive issues and affording a personal hearing to both parties. The decision balanced technicalities with fundamental issues, providing relief to the petitioner and ensuring a fair consideration of the case.</description>
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      <pubDate>Wed, 27 Feb 2013 00:00:00 +0530</pubDate>
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