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    <title>2019 (5) TMI 1104 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed, and the show cause notice was set aside as the Tribunal found no evidence of suppression by the appellant, leading to the extended period of limitation being deemed unjustified and illegal. The Tribunal emphasized the necessity of wilful suppression to invoke the extended period, which was lacking in this case.</description>
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      <description>The appeal was allowed, and the show cause notice was set aside as the Tribunal found no evidence of suppression by the appellant, leading to the extended period of limitation being deemed unjustified and illegal. The Tribunal emphasized the necessity of wilful suppression to invoke the extended period, which was lacking in this case.</description>
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