https://www.taxtmi.com/caselaws?id=80685 A separately manufactured and identifiable air-blower fitted to an oil burner was treated as an industrial fan/blower and classified under Tariff Item 33(2) on its own commercial identity. The extended limitation period could not be invoked because classification lists and declarations were filed, the department had knowledge of the activity, and no wilful suppression or intent to evade duty was shown, so the demand survived only for the normal period. On the same factual basis, confiscation, redemption fine and penalties, including the director's penalty, were set aside for lack of the requisite mens rea. en-us Mon, 25 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80685 A separately manufactured and identifiable air-blower fitted to an oil burner was treated as an industrial fan/blower and classified under Tariff Item 33(2) on its own commercial identity. The extended limitation period could not be invoked because classification lists and declarations were filed, the department had knowledge of the activity, and no wilful suppression or intent to evade duty was shown, so the demand survived only for the normal period. On the same factual basis, confiscation, redemption fine and penalties, including the director's penalty, were set aside for lack of the requisite mens rea. Case-Laws Central Excise Mon, 25 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80685