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    <description>Where an assessee admitted service tax liability and made substantial payments towards tax and interest, the request to be permitted to approach the Settlement Commission should have been considered before finalisation of the demand and penalty order. As the authority did not consider that request and proceeded with the order in original, the Madras HC set aside the impugned order and allowed the assessee time to initiate settlement proceedings.</description>
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      <description>Where an assessee admitted service tax liability and made substantial payments towards tax and interest, the request to be permitted to approach the Settlement Commission should have been considered before finalisation of the demand and penalty order. As the authority did not consider that request and proceeded with the order in original, the Madras HC set aside the impugned order and allowed the assessee time to initiate settlement proceedings.</description>
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