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    <title>2009 (5) TMI 808 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI ruled against the appellant, finding that the impugned order was not time-barred despite the use of materials discovered in 2001 that were previously subject to adjudication in 2003. The Tribunal held that the proceeding was within the limitation period due to fresh materials discovered in 2006. The appellant was directed to make a pre-deposit of Rs. 50,00,000 during the appeal process to protect the Revenue&#039;s interest.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI ruled against the appellant, finding that the impugned order was not time-barred despite the use of materials discovered in 2001 that were previously subject to adjudication in 2003. The Tribunal held that the proceeding was within the limitation period due to fresh materials discovered in 2006. The appellant was directed to make a pre-deposit of Rs. 50,00,000 during the appeal process to protect the Revenue&#039;s interest.</description>
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