https://www.taxtmi.com/caselaws?id=84165 The appellants manufactured conveyors, stackers/reclaimers, and parts thereof, classified under sub-heading 8428.00. The Department argued for classification under Heading 8431.00, resulting in a duty demand of Rs. 9,37,944.64 and a penalty of Rs. 1 lakh. The Tribunal upheld the classification under Heading 8431.00, finding Rule 2(a) not applicable. The demand for duty beyond the limitation period was deemed unsustainable due to no deliberate withholding of information. The penalty was set aside considering the early days of the Central Excise Tariff Act and lack of deliberate suppression of facts. Appeals were disposed of accordingly. en-us Mon, 24 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 11:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84165 The appellants manufactured conveyors, stackers/reclaimers, and parts thereof, classified under sub-heading 8428.00. The Department argued for classification under Heading 8431.00, resulting in a duty demand of Rs. 9,37,944.64 and a penalty of Rs. 1 lakh. The Tribunal upheld the classification under Heading 8431.00, finding Rule 2(a) not applicable. The demand for duty beyond the limitation period was deemed unsustainable due to no deliberate withholding of information. The penalty was set aside considering the early days of the Central Excise Tariff Act and lack of deliberate suppression of facts. Appeals were disposed of accordingly. Case-Laws Central Excise Mon, 24 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84165