https://www.taxtmi.com/caselaws?id=83493 Penalty could not be sustained for clearances made while a classification list remained pending approval, where the assessee had regularly filed classification lists, the goods were cleared on the basis of an earlier approved classification, and the Department was aware of the clearances and assessments. The delay in finalising the later classification lists was attributable to departmental inaction, so the clearances were treated as having received tacit departmental acceptance. In the absence of suppression or wilful contravention, no penalty was leviable and the penalty order 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=83493 Penalty could not be sustained for clearances made while a classification list remained pending approval, where the assessee had regularly filed classification lists, the goods were cleared on the basis of an earlier approved classification, and the Department was aware of the clearances and assessments. The delay in finalising the later classification lists was attributable to departmental inaction, so the clearances were treated as having received tacit departmental acceptance. In the absence of suppression or wilful contravention, no penalty was leviable and the penalty order was set aside. Case-Laws Central Excise Thu, 10 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83493