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    <description>An order partly rejecting transitional credit was quashed because it was passed before the time allowed for replying to the show-cause notice had expired, depriving the taxpayer of an effective opportunity to present documents and meet the case against it. The court held that denial of a substantial portion of transitional credit without a proper hearing violated natural justice. The matter was remitted for fresh decision on merits after affording the taxpayer a hearing and considering the supporting material.</description>
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