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    <title>2022 (6) TMI 392 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant due to the improper invocation of the extended period of limitation in the second show cause notice. The notice was found to be defective as it was based on the same facts and circumstances as the earlier one. Consequently, the impugned order was set aside, granting the appellant consequential benefits in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant due to the improper invocation of the extended period of limitation in the second show cause notice. The notice was found to be defective as it was based on the same facts and circumstances as the earlier one. Consequently, the impugned order was set aside, granting the appellant consequential benefits in accordance with the law.</description>
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