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    <description>Show cause notices are invalid where, in substance, they pre-determine tax liability and quantify the demand instead of genuinely requiring the assessee to respond, because that denies a real opportunity of hearing and offends fair procedure. On that basis, the consequential order based on an identical notice for the same factual matrix could not survive once the foundation notices were found unsustainable; it was liable to be quashed and the matter remitted for fresh proceedings in accordance with law.</description>
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