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    <description>The court examined the validity of an order under Section 73 of the Finance Act, 1994, concerning service tax. The delay of over 20 months between the personal hearing and the issuance of the impugned order was a key issue. The court highlighted the procedural fairness concerns arising from this delay. The matter was scheduled for further proceedings, with the respondent seeking time to obtain instructions.</description>
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      <description>The court examined the validity of an order under Section 73 of the Finance Act, 1994, concerning service tax. The delay of over 20 months between the personal hearing and the issuance of the impugned order was a key issue. The court highlighted the procedural fairness concerns arising from this delay. The matter was scheduled for further proceedings, with the respondent seeking time to obtain instructions.</description>
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