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    <title>2024 (10) TMI 1516 - MADRAS HIGH COURT</title>
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    <description>A service tax demand confirmed without affording a reasonable opportunity of hearing was set aside, as the record indicated that the petitioner had not effectively been brought into the proceedings and the order was passed ex parte. The High Court held that, even where the show cause notice and personal hearing notices had not evoked a response, a demand could not be sustained without compliance with natural justice. The impugned order was quashed and the matter remanded for fresh consideration, with liberty to file a reply and a direction to grant a reasonable opportunity, including personal hearing, before passing a new order.</description>
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      <description>A service tax demand confirmed without affording a reasonable opportunity of hearing was set aside, as the record indicated that the petitioner had not effectively been brought into the proceedings and the order was passed ex parte. The High Court held that, even where the show cause notice and personal hearing notices had not evoked a response, a demand could not be sustained without compliance with natural justice. The impugned order was quashed and the matter remanded for fresh consideration, with liberty to file a reply and a direction to grant a reasonable opportunity, including personal hearing, before passing a new order.</description>
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