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    <description>Adjudication under service tax requires the Adjudicating Authority to determine tax, interest and penalty only after considering the assessee&#039;s representation; a personal hearing must be afforded where requested, notice and proof of service must be on record, adjournments may be granted for sufficient cause but limited in number, and orders must address matters raised in reply, stay within the grounds of the show cause notice, be reasoned, and be served to permit appeals within limitation periods.</description>
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