2007 (11) TMI 498

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....S.K. Roychowdhury, Advocate, for the Respondent. [Order]. - The ld. JDR appearing for the Revenue submitted that the ld. first Appellate Authority below has committed an error holding that the proceeding was time barred. This proceeding has never been time barred since the investigation was done on 4-6-98, and the proceeding continued thereafter. The proceeding related to the period February....