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    <description>The Court dismissed the challenges to the service tax demand order, late fee, and penalty imposition, as well as the notice of attachment. It ruled that pursuing parallel remedies under section 74 of the Finance Act, 1994, and filing a writ petition under Article 226 of the Constitution of India was impermissible. The Court directed the competent authority to promptly decide on the application for rectification of the order and required the petitioner to appear before the authority to present their case.</description>
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