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2011 (6) TMI 51 - AT - Service TaxDemand - The order in original has been passed ex-parte i.e. without receipt of reply from the respondent-assessee and without respondent-assessee appearing for personal hearing - The appeal has been filed before the Commissioner (Appeals) beyond stipulated period and also beyond the period for which the Commissioner (Appeals) has power to condone the delay - As the submissions and evidence sought to be produced by the department were not before the Commissioner (Appeals) - The department is permitted to produce evidence relied upon relating to service of order in original on the respondent-assessee within thirty days from the receipt of this order - The appeal is allowed by way of remand
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