https://www.taxtmi.com/caselaws?id=83447 In the absence of any allegation of suppression or comparable grounds, the extended limitation period could not be invoked and the duty demand was confined to the normal six-month period from approval of the classification list. The authority could proceed only within that normal period, and the accepted classification supported the restricted demand. Penalty was not sustainable where no aggravating circumstances were established and the demand was limited to the normal limitation period. The duty demand for six months was upheld, while the penalty was set aside. en-us Fri, 06 Aug 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83447 In the absence of any allegation of suppression or comparable grounds, the extended limitation period could not be invoked and the duty demand was confined to the normal six-month period from approval of the classification list. The authority could proceed only within that normal period, and the accepted classification supported the restricted demand. Penalty was not sustainable where no aggravating circumstances were established and the demand was limited to the normal limitation period. The duty demand for six months was upheld, while the penalty was set aside. Case-Laws Central Excise Fri, 06 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83447