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    <description>The Tribunal allowed the appeal by remanding the matter to the Commissioner(Appeals) for reconsideration with a directive to submit all necessary documents to establish the excess payment of service tax. The Commissioner(Appeals) failed to grant the necessary three opportunities of personal hearing, violating principles of natural justice. The appeal was allowed by way of remand, emphasizing the importance of adhering to principles of natural justice in adjudicative proceedings.</description>
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      <description>The Tribunal allowed the appeal by remanding the matter to the Commissioner(Appeals) for reconsideration with a directive to submit all necessary documents to establish the excess payment of service tax. The Commissioner(Appeals) failed to grant the necessary three opportunities of personal hearing, violating principles of natural justice. The appeal was allowed by way of remand, emphasizing the importance of adhering to principles of natural justice in adjudicative proceedings.</description>
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