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    <title>2002 (8) TMI 163 - CEGAT, COURT NO. I, NEW DELHI</title>
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    <description>The Tribunal held that there was no justification for invoking the larger period of limitation, rendering the show cause notice issued beyond the limitation period invalid. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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      <description>The Tribunal held that there was no justification for invoking the larger period of limitation, rendering the show cause notice issued beyond the limitation period invalid. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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