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    <description>An ex parte service tax adjudication order was set aside where the assessee contended that the notice and order had not been received and its exemption plea had not been considered. The court treated the denial of hearing as material because the adjudicating authority had not examined the assessee&#039;s contention, and remanded the matter for fresh adjudication after giving an opportunity to be heard and deciding the exemption issue afresh.</description>
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      <description>An ex parte service tax adjudication order was set aside where the assessee contended that the notice and order had not been received and its exemption plea had not been considered. The court treated the denial of hearing as material because the adjudicating authority had not examined the assessee&#039;s contention, and remanded the matter for fresh adjudication after giving an opportunity to be heard and deciding the exemption issue afresh.</description>
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