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    <title>2018 (8) TMI 20 - CESTAT KOLKATA</title>
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    <description>An adjudication order is vitiated where the assessee is denied a meaningful personal hearing and the relied-upon ledger printouts and related documents are not supplied. In such circumstances, the assessee cannot effectively meet the demand proposed in the service tax proceedings under the Finance Act, 1994, and the order breaches the principles of natural justice. The impugned order was therefore set aside and the matter remanded to the adjudicating authority to provide a fair hearing and disclose the material relied upon before reconsidering the demand.</description>
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      <title>2018 (8) TMI 20 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=364548</link>
      <description>An adjudication order is vitiated where the assessee is denied a meaningful personal hearing and the relied-upon ledger printouts and related documents are not supplied. In such circumstances, the assessee cannot effectively meet the demand proposed in the service tax proceedings under the Finance Act, 1994, and the order breaches the principles of natural justice. The impugned order was therefore set aside and the matter remanded to the adjudicating authority to provide a fair hearing and disclose the material relied upon before reconsidering the demand.</description>
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      <pubDate>Fri, 08 Jun 2018 00:00:00 +0530</pubDate>
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