https://www.taxtmi.com/caselaws?id=84210 The Tribunal ruled in favor of Vikas Engineering Associates (VEA) classifying their Bus Ducts under sub-heading 8538.00, Control and Switchgear Co. Ltd. (C&S) LT Bus Ducts under sub-heading 8537.00, and Ravi Industries' Bus Bar Distribution Chamber under sub-heading 8536.90. The extended period of limitation and penalty imposed on VEA were deemed inapplicable as there was no intentional withholding of information, resulting in the demand for Central Excise Duty being limited to six months from the show cause notice date, with the penalty of Rs. 1,50,000 being set aside. en-us Tue, 14 Feb 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84210 The Tribunal ruled in favor of Vikas Engineering Associates (VEA) classifying their Bus Ducts under sub-heading 8538.00, Control and Switchgear Co. Ltd. (C&S) LT Bus Ducts under sub-heading 8537.00, and Ravi Industries' Bus Bar Distribution Chamber under sub-heading 8536.90. The extended period of limitation and penalty imposed on VEA were deemed inapplicable as there was no intentional withholding of information, resulting in the demand for Central Excise Duty being limited to six months from the show cause notice date, with the penalty of Rs. 1,50,000 being set aside. Case-Laws Central Excise Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84210