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    <title>2021 (11) TMI 780 - CESTAT BANGALORE</title>
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    <description>The appeal was allowed based on the show-cause notice exceeding the permissible period of 5 years without legal authority. The Tribunal found the notice issued in August 2012 for the period 2006-2007 was beyond the statutory limitation, rendering it invalid. The decision emphasized the significance of complying with legal timelines in proceedings, resulting in setting aside the impugned order and granting relief to the appellants.</description>
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      <description>The appeal was allowed based on the show-cause notice exceeding the permissible period of 5 years without legal authority. The Tribunal found the notice issued in August 2012 for the period 2006-2007 was beyond the statutory limitation, rendering it invalid. The decision emphasized the significance of complying with legal timelines in proceedings, resulting in setting aside the impugned order and granting relief to the appellants.</description>
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