alignment problem in script

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HI

IAM HAVING A HARD TIME IN ALIGNING IN SCRIPT

i HAVE TWO THINGS

<c>Item</> :

<c>Material No</> :

if i remove the space then it becomes,

<C>Item</> :

</>Material No</> :

Is there away to fix the length like we do

&item(20)&

is there any way to figure it out