https://www.taxtmi.com/caselaws?id=83492 Penalty for clearances made while a classification list remained pending approval was considered unwarranted where the assessee had filed the required lists regularly, relied on an earlier approved classification, and the department had knowledge of the removals through RT-12 returns and routine assessments. The pending approval was attributed to departmental delay rather than any fault of the assessee, and no suppression of facts was found. In those circumstances, the clearances made before formal approval did not justify penal action, and the penalty was set aside. en-us Thu, 10 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83492 Penalty for clearances made while a classification list remained pending approval was considered unwarranted where the assessee had filed the required lists regularly, relied on an earlier approved classification, and the department had knowledge of the removals through RT-12 returns and routine assessments. The pending approval was attributed to departmental delay rather than any fault of the assessee, and no suppression of facts was found. In those circumstances, the clearances made before formal approval did not justify penal action, and the penalty was set aside. Case-Laws Central Excise Thu, 10 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83492