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    <description>An ex parte Tribunal order passed without a fresh notice of hearing, and the later order rejecting recall, were held unsustainable because the assessee had not been given a reasonable opportunity to be heard. The breach of audi alteram partem vitiated the proceedings, so both orders were quashed and the matter was remanded to the Tribunal for fresh adjudication after proper hearing. The substantive question of service tax liability was left open to be decided afresh on merits.</description>
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      <description>An ex parte Tribunal order passed without a fresh notice of hearing, and the later order rejecting recall, were held unsustainable because the assessee had not been given a reasonable opportunity to be heard. The breach of audi alteram partem vitiated the proceedings, so both orders were quashed and the matter was remanded to the Tribunal for fresh adjudication after proper hearing. The substantive question of service tax liability was left open to be decided afresh on merits.</description>
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