2009 (1) TMI 846

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..... is that it is barred by limitation. The proceedings is under Section 67 of the KVAT Act. Section 67 of the KVAT Act, inter alia, provides in the proviso as follows: Provided that the Authority empowered under this Section shall dispose of the case within one year from the date of detection of the offence mentioned under this Section except where extension of time is granted by the Deputy Commi .....

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