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    <description>The impugned tax order and rejection of a belated rectification application were set aside for fresh adjudication. Fresh consideration was made conditional on the petitioner depositing the stipulated tax amount and filing a reply to the show-cause notice. The matter therefore returned to the adjudicating authority for reconsideration after compliance with those conditions.</description>
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      <description>The impugned tax order and rejection of a belated rectification application were set aside for fresh adjudication. Fresh consideration was made conditional on the petitioner depositing the stipulated tax amount and filing a reply to the show-cause notice. The matter therefore returned to the adjudicating authority for reconsideration after compliance with those conditions.</description>
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