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    <description>The tribunal set aside the impugned order and allowed the appeal, concluding that the appellant had correctly valued the goods in accordance with the Larger Bench judgment in Ispat Industries Ltd. The demand was not sustainable on merit, and the extended period of demand was also not maintainable due to being time-barred.</description>
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      <description>The tribunal set aside the impugned order and allowed the appeal, concluding that the appellant had correctly valued the goods in accordance with the Larger Bench judgment in Ispat Industries Ltd. The demand was not sustainable on merit, and the extended period of demand was also not maintainable due to being time-barred.</description>
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