Appeal allowed due to time limit breach. Order set aside and stay application disposed.

The appeal was allowed by the Appellate Tribunal CESTAT, New Delhi due to the contravention of Section 84(5) of the Finance Act, 1994, as the impugned order was passed after the two-year limit. The order was set aside, and the stay application was disposed of.

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The Appellate Tribunal CESTAT, New Delhi allowed the appeal citing contravention of Section 84(5) of the Finance Act, 1994, as the impugned order was passed after the two-year limit. The order was set aside, and the appeal was allowed. Stay application was also disposed of.

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