https://www.taxtmi.com/caselaws?id=83519 Approved classification lists, assessed RT-12 returns and disclosure of the commodity to the Department were treated as prima facie evidence against deliberate misclassification. On that record, the extended period of limitation was not justified at the interim stage, because there was no sufficient basis to infer suppression or intentional misdescription. The balance of convenience was found to favour interim protection, and the requirement of pre-deposit of duty and penalty was waived while recovery was stayed pending appeal. en-us Wed, 15 Jun 1994 00:00:00 +0530 Thu, 14 Jul 2011 10:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83519 Approved classification lists, assessed RT-12 returns and disclosure of the commodity to the Department were treated as prima facie evidence against deliberate misclassification. On that record, the extended period of limitation was not justified at the interim stage, because there was no sufficient basis to infer suppression or intentional misdescription. The balance of convenience was found to favour interim protection, and the requirement of pre-deposit of duty and penalty was waived while recovery was stayed pending appeal. Case-Laws Central Excise Wed, 15 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83519