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    <description>The Appellate Tribunal remanded the case to the Commissioner (Appeals) for reconsideration of the penalty imposition under Section 78 of the Finance Act, 1994, and the setting aside of the adjudication order confirming the service tax demand. The Tribunal emphasized the necessity of providing a fair hearing for the respondent in reaching a decision.</description>
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      <description>The Appellate Tribunal remanded the case to the Commissioner (Appeals) for reconsideration of the penalty imposition under Section 78 of the Finance Act, 1994, and the setting aside of the adjudication order confirming the service tax demand. The Tribunal emphasized the necessity of providing a fair hearing for the respondent in reaching a decision.</description>
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