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    <title>2012 (1) TMI 349 - CESTAT NEW DELHI</title>
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    <description>The impugned order was set aside, and the matter was remanded to the Commissioner for a determination on the issue of limitation and any associated penalties. The appellant was assured the opportunity to present their defense and adhere to principles of natural justice. Ultimately, all appeals were allowed through remand.</description>
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      <description>The impugned order was set aside, and the matter was remanded to the Commissioner for a determination on the issue of limitation and any associated penalties. The appellant was assured the opportunity to present their defense and adhere to principles of natural justice. Ultimately, all appeals were allowed through remand.</description>
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