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2007 (6) TMI 166 - AT - Service TaxDemand & penalty imposed by lower authority - lower authority had passed the above order without serving SCN on assessee or giving them any opportunity of being heard – appellate authority was not justified in enquiring into prima facie case and to direct the party to make pre-deposit – appellate authority must have remanded the matter to lower authority for de novo adjudication in accordance with law and the principles of natural justice – appeal stands allowed by way of remand
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