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    <title>2005 (2) TMI 687 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order due to the delayed service of the show cause notice, rendering the duty demand time-barred and legally unenforceable. Citing a previous case, the Tribunal emphasized the significance of adhering to statutory time limits in serving show cause notices for duty demands. The appeal of the appellants was allowed, and the judgment was pronounced on 17-2-2005.</description>
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      <description>The Tribunal set aside the impugned order due to the delayed service of the show cause notice, rendering the duty demand time-barred and legally unenforceable. Citing a previous case, the Tribunal emphasized the significance of adhering to statutory time limits in serving show cause notices for duty demands. The appeal of the appellants was allowed, and the judgment was pronounced on 17-2-2005.</description>
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