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    <description>The HC set aside the impugned order of tax enhancement and penalty imposition against the petitioner, a wooden furniture manufacturer, due to procedural deficiencies. The Court found that adverse material was used without giving the petitioner an opportunity for rebuttal. The matter was remanded to the concerned authority for a fresh decision, with instructions to conclude within three months, ensuring a fair hearing and providing a reasoned order.</description>
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      <description>The HC set aside the impugned order of tax enhancement and penalty imposition against the petitioner, a wooden furniture manufacturer, due to procedural deficiencies. The Court found that adverse material was used without giving the petitioner an opportunity for rebuttal. The matter was remanded to the concerned authority for a fresh decision, with instructions to conclude within three months, ensuring a fair hearing and providing a reasoned order.</description>
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