2014 (9) TMI 560

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....ding Counsel   For the Respondent : Mr. V. Lakshmi kumaran and Mr.Aditya Bhattacharya, Advocates ORDER By order dated 02.04.2014, the following substantial question of law was framed :-         "Did the Tribunal fall into error in holding that the extended period of limitation invoked against the assessee in terms of Section 11A of the Central Ex....