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    <title>2016 (9) TMI 418 - CESTAT NEW DELHI</title>
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    <description>The Revenue&#039;s appeal was dismissed as unsustainable, and the cross objections were also disposed of. The Tribunal found no basis for invoking the extended period due to lack of evidence supporting willful misstatement or suppression of facts, rendering the demand beyond the normal limitation period and time-barred.</description>
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      <description>The Revenue&#039;s appeal was dismissed as unsustainable, and the cross objections were also disposed of. The Tribunal found no basis for invoking the extended period due to lack of evidence supporting willful misstatement or suppression of facts, rendering the demand beyond the normal limitation period and time-barred.</description>
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