https://www.taxtmi.com/caselaws?id=82714 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of notifications affecting duty rates. The dispute arose when the department demanded differential duty for a specific period due to changes in notifications, alleging wilful mis-statement by the appellants. The Tribunal held that the demand was time-barred under Section 11A of the Act, as the appellants' failure to submit a revised classification list was not deemed wilful, emphasizing the department's responsibility to guide and ensure proper assessment. The appeal was allowed in favor of the appellants. en-us Wed, 29 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82714 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of notifications affecting duty rates. The dispute arose when the department demanded differential duty for a specific period due to changes in notifications, alleging wilful mis-statement by the appellants. The Tribunal held that the demand was time-barred under Section 11A of the Act, as the appellants' failure to submit a revised classification list was not deemed wilful, emphasizing the department's responsibility to guide and ensure proper assessment. The appeal was allowed in favor of the appellants. Case-Laws Central Excise Wed, 29 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82714