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    <description>The impugned order was set aside due to serious factual and legal infirmities, including non-examination of crucial issues and non-application of mind. The matter was remanded to the Original Authority for a fresh decision, with instructions to examine all aspects of the demand and provide the appellants with an opportunity to present their case with supporting evidence. The Original Authority was advised to conclude the proceedings within three months.</description>
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      <description>The impugned order was set aside due to serious factual and legal infirmities, including non-examination of crucial issues and non-application of mind. The matter was remanded to the Original Authority for a fresh decision, with instructions to examine all aspects of the demand and provide the appellants with an opportunity to present their case with supporting evidence. The Original Authority was advised to conclude the proceedings within three months.</description>
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