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    <title>2018 (6) TMI 1145 - KERALA HIGH COURT</title>
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    <description>Service tax adjudication must follow the hearing procedure in Section 33A of the Central Excise Act, 1944 as applied by Section 83 of the Finance Act, 1994, including a requested opportunity of being heard and adjournments only within the statutory limit. Where the assessee sought time and requested a hearing before the order was passed, failure to afford a proper hearing amounted to breach of natural justice. The adjudication order was therefore unsustainable and was quashed in favour of the assessee.</description>
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      <description>Service tax adjudication must follow the hearing procedure in Section 33A of the Central Excise Act, 1944 as applied by Section 83 of the Finance Act, 1994, including a requested opportunity of being heard and adjournments only within the statutory limit. Where the assessee sought time and requested a hearing before the order was passed, failure to afford a proper hearing amounted to breach of natural justice. The adjudication order was therefore unsustainable and was quashed in favour of the assessee.</description>
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