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<h1>CEGAT Appeal Allowed on Limitation Issue; Order Overturned, Appellant to Pay Rs. 2.5 Lakhs</h1> The appeal was allowed by the Appellate Tribunal CEGAT, New Delhi, with Justice K.K. Usha presiding. The appellant's argument on the limitation issue was ... Demand - Limitation The appeal was disposed of by the Appellate Tribunal CEGAT, New Delhi, with Justice K.K. Usha presiding. The appellant's contention on the question of limitation was upheld, and the extended period of 5 years was not applied. The impugned order was set aside, and the appellant was directed to deposit Rs. 2.5 Lakhs within one month. The appeal was disposed of accordingly.