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    <description>Limitation is the central issue in proceedings concerning a CESTAT determination that the show cause notice and Order-in-Original were barred by time. The High Court has issued notice to the respondent and fixed the matter for further listing before the Joint Registrar and subsequently before the Court. No final determination on the limitation issue has been made at this stage.</description>
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      <description>Limitation is the central issue in proceedings concerning a CESTAT determination that the show cause notice and Order-in-Original were barred by time. The High Court has issued notice to the respondent and fixed the matter for further listing before the Joint Registrar and subsequently before the Court. No final determination on the limitation issue has been made at this stage.</description>
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