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    <title>2016 (9) TMI 1410 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held in favor of the appellant on all counts. The show cause notice for duty recovery was deemed time-barred due to exceeding the limitation period. The proceedings were found to violate Principles of Natural Justice as cross-examination was denied. The department&#039;s failure to establish procurement of raw materials for export goods was noted. Penalties were deemed unwarranted without a sustainable demand, leading to the Tribunal setting aside the orders and granting relief to the appellant.</description>
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      <description>The Tribunal held in favor of the appellant on all counts. The show cause notice for duty recovery was deemed time-barred due to exceeding the limitation period. The proceedings were found to violate Principles of Natural Justice as cross-examination was denied. The department&#039;s failure to establish procurement of raw materials for export goods was noted. Penalties were deemed unwarranted without a sustainable demand, leading to the Tribunal setting aside the orders and granting relief to the appellant.</description>
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