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    <title>2016 (10) TMI 798 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal remanded the case to the Commissioner (Appeals) for further consideration regarding the demand notice for allegedly short-paid Service Tax. The Tribunal emphasized the need for the Commissioner (Appeals) to provide reasons for applying the extended period of limitation and ensure compliance with statutory provisions. The appellant was granted a reasonable opportunity of hearing, and all issues were to be addressed comprehensively, allowing the appeal by way of remand to proceed.</description>
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      <description>The Tribunal remanded the case to the Commissioner (Appeals) for further consideration regarding the demand notice for allegedly short-paid Service Tax. The Tribunal emphasized the need for the Commissioner (Appeals) to provide reasons for applying the extended period of limitation and ensure compliance with statutory provisions. The appellant was granted a reasonable opportunity of hearing, and all issues were to be addressed comprehensively, allowing the appeal by way of remand to proceed.</description>
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