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    <description>The penalty order was set aside because the appellant was similarly situated to other assessees covered by a common order where penalty matters had already been remanded without insisting on pre-deposit. To maintain consistency and ensure a reasonable opportunity to present its case, the matter was sent back to the original authority for fresh decision without any pre-deposit requirement.</description>
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      <description>The penalty order was set aside because the appellant was similarly situated to other assessees covered by a common order where penalty matters had already been remanded without insisting on pre-deposit. To maintain consistency and ensure a reasonable opportunity to present its case, the matter was sent back to the original authority for fresh decision without any pre-deposit requirement.</description>
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