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1983 (3) TMI 187 - CEGAT, NEW DELHIExtract: .......f duty and that the bar of limitation under that section can only be set up in proceeding before a Court of Law. We are, accordingly, of the opinion that the appellant cannot rely upon Section 40(2) to contend that the proceedings are barred by time. 8. In the result, this appeal is allowed and the order of the Board, dated, 22-9-1980 is set aside.
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