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1995 (9) TMI 168 - CEGAT, NEW DELHIExtract: ....... time, as the department was aware of the previous proceedings initiated against the assessee and, therefore, these proceedings initiated for the third time on the same cause of action will be barred by time. Therefore, the impugned order is set aside and the appeal is allowed. The Registry to mark a copy of this order to the Chairman of the Board.
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