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    <description>An order directing deposit of the full service tax demand was set aside because the appellant had shown a lack of effective opportunity of hearing before the Tribunal. The record reflected non-appearance on the hearing date and an explanation that counsel was unwell, which the Court treated as sufficient to grant one further opportunity. The matter was restored for fresh consideration on merits with advance notice to counsel, since a party should not be prejudiced by an order passed in absence where the denial of hearing is adequately shown on record.</description>
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