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      <description>An assessment made without prior service of notice and without giving the petitioners an opportunity of hearing was held to breach natural justice and was quashed along with the consequential demand notice. The order was also affected by an incorrect hearing date and delayed service, which reinforced the procedural defect. The request for remand was rejected because remand is not automatic and was not justified on the facts presented. The connected matter involving the same petitioners and similar facts was treated as covering the dispute.</description>
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