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1997 (3) TMI 216 - CEGAT, NEW DELHIExtract: ....... it has to be held that the proviso to Section 11A(1) of the Act could not have been invoked. The earlier notice issued by the Superintendent did not contain any allegation attracting the application of the proviso. It must follow that the notices are barred by time. 14. emsp In the result, the impugned order is set aside and the appeal is allowed.
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