https://www.taxtmi.com/caselaws?id=83564 Additional Collector-issued show cause notice was treated as valid because the definition of "Collector" in the Central Excise Rules was wide enough to include an Additional Collector. Classification of bare chassis under sub-heading 8706.30 required the Department to prove, with affirmative material, that they were principally designed for motor vehicles of Heading 87.03; mere capability of such use was insufficient, so the classification was not sustainable. Extended limitation under Section 11A was unavailable because the record did not show wilful suppression or conscious withholding of information, and the approved classification list had already disclosed the relevant particulars and uses. The demand and penalty could not be sustained. en-us Tue, 30 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 12:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83564 Additional Collector-issued show cause notice was treated as valid because the definition of "Collector" in the Central Excise Rules was wide enough to include an Additional Collector. Classification of bare chassis under sub-heading 8706.30 required the Department to prove, with affirmative material, that they were principally designed for motor vehicles of Heading 87.03; mere capability of such use was insufficient, so the classification was not sustainable. Extended limitation under Section 11A was unavailable because the record did not show wilful suppression or conscious withholding of information, and the approved classification list had already disclosed the relevant particulars and uses. The demand and penalty could not be sustained. Case-Laws Central Excise Tue, 30 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83564