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    <title>2014 (2) TMI 957 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal on the condition that the appellant deposits Rs.2.5 Lakhs within four weeks and complies with further adjudication processes. The major portion of the demand was deemed unsustainable due to retrospective amendments, but disputes remained over computation errors and non-chargeability of service tax. The Tribunal directed the Commissioner to conduct fresh adjudication after compliance, ensuring a fair opportunity for the appellant to present their case without seeking unnecessary adjournments. All issues were to be considered during the subsequent adjudication.</description>
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      <description>The Tribunal allowed the appeal on the condition that the appellant deposits Rs.2.5 Lakhs within four weeks and complies with further adjudication processes. The major portion of the demand was deemed unsustainable due to retrospective amendments, but disputes remained over computation errors and non-chargeability of service tax. The Tribunal directed the Commissioner to conduct fresh adjudication after compliance, ensuring a fair opportunity for the appellant to present their case without seeking unnecessary adjournments. All issues were to be considered during the subsequent adjudication.</description>
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