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    <description>Further adjudication on merits is conditioned on the petitioner depositing an additional portion of the disputed tax within the stipulated period and filing a reply with supporting documents to the show-cause notice. The issue arises from non-participation in consequential proceedings after the death of the person who conducted the business, despite an earlier deposit of part of the disputed tax and expiry of appellate limitation. Upon compliance, the adjudicating authority must issue due notice and determine the matter on merits.</description>
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