https://www.taxtmi.com/caselaws?id=80782 The extended limitation period could not be invoked because the Department already knew the manufacture and process, correspondence on classification was continuous, and the record did not show suppression or misdeclaration; the duty demand was therefore time-barred in favour of the assessee. On classification, varnished glass sleevings had to be tested against the relative predominance of fibre and varnish, but the factual record was inadequate and the chemical composition had not been properly established; the Tribunal therefore remanded the matter for chemical testing and fresh adjudication, with no final finding on the correct tariff entry. en-us Wed, 31 Oct 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80782 The extended limitation period could not be invoked because the Department already knew the manufacture and process, correspondence on classification was continuous, and the record did not show suppression or misdeclaration; the duty demand was therefore time-barred in favour of the assessee. On classification, varnished glass sleevings had to be tested against the relative predominance of fibre and varnish, but the factual record was inadequate and the chemical composition had not been properly established; the Tribunal therefore remanded the matter for chemical testing and fresh adjudication, with no final finding on the correct tariff entry. Case-Laws Central Excise Wed, 31 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80782