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    <title>2026 (4) TMI 300 - CESTAT ALLAHABAD</title>
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    <description>Service tax demand and penalties were required to be reconsidered because the adjudication and appellate orders did not contain a specific finding on limitation, despite an earlier direction to examine the statutory time limit and the extended period. The record indicated that the adjudicating authority proceeded ex parte and referred to suppression and attempted evasion, but did not deal with limitation in the manner required. The matter was therefore remitted to the original authority for a fresh decision on limitation, and the appeal was allowed for that limited purpose.</description>
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      <link>https://www.taxtmi.com/caselaws?id=789231</link>
      <description>Service tax demand and penalties were required to be reconsidered because the adjudication and appellate orders did not contain a specific finding on limitation, despite an earlier direction to examine the statutory time limit and the extended period. The record indicated that the adjudicating authority proceeded ex parte and referred to suppression and attempted evasion, but did not deal with limitation in the manner required. The matter was therefore remitted to the original authority for a fresh decision on limitation, and the appeal was allowed for that limited purpose.</description>
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