https://www.taxtmi.com/caselaws?id=83013 A show cause notice invoking suppression and the extended limitation period was treated as incompetent because it was issued by the Assistant Collector rather than the Collector required under the governing excise framework. On classification, gummed printed paper labels, whether laminated or not, were found to fall within the paper-label entries, and the printed self-adhesive tapes did not support the demand as framed. The small scale industry exemption claim was accepted in substance, and the allegation of deliberate misdeclaration was not established. The duty demand and penalty were therefore not sustained, and the assessee succeeded. en-us Thu, 04 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83013 A show cause notice invoking suppression and the extended limitation period was treated as incompetent because it was issued by the Assistant Collector rather than the Collector required under the governing excise framework. On classification, gummed printed paper labels, whether laminated or not, were found to fall within the paper-label entries, and the printed self-adhesive tapes did not support the demand as framed. The small scale industry exemption claim was accepted in substance, and the allegation of deliberate misdeclaration was not established. The duty demand and penalty were therefore not sustained, and the assessee succeeded. Case-Laws Central Excise Thu, 04 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83013