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of Withdrawal of benefit granted to Petitioner under the DTVSV Scheme - considering that Form 3 had already been issued, on the declarations and undertaking filed by Petitioner, any action on the same entailing adverse consequences, ought to have been afforded with a fair and reasonable opportunity to explain its case, which the Revenue has ex-facie failed to offer. - Order set aside - Designated Authority directed to pass the fresh order, after giving a proper opportunity of hearing to Petitioner - HC
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