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    <description>Orders must be limited to defects specified in the show cause notice; addressing unnotified defects violates natural justice. Where demand was confirmed on a defect not included in the FORM DRC 01, the impugned order was quashed as unsustainable. The remedial course directed was issuance of an addendum to the notice, allowance of a taxpayer reply, and reconsideration by passing a fresh adjudicatory order on merits.</description>
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