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    <title>2012 (12) TMI 770 - CESTAT, New Delhi</title>
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    <description>The Tribunal held that the duty demand raised by the show cause notice was time-barred due to the principle against invoking the extended period for the same set of facts. The impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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      <description>The Tribunal held that the duty demand raised by the show cause notice was time-barred due to the principle against invoking the extended period for the same set of facts. The impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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