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2008 (4) TMI 66 - AT - Service TaxNo reply to SCN filed - party’s request for a last opportunity to file reply to the notice ought to have been considered - Opportunity to submit reply to show-cause notice is part of opportunity of being heard - Commissioner has not done substantial natural justice to the party by not granting them this opportunity - party shall also co-operate with the adjudicating authority by filing their reply to SCN without seeking any more adjournment - appeal is allowed by way of remand
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