https://www.taxtmi.com/caselaws?id=85245 The Tribunal classified the goods as nuts and bolts under Tariff Item No. 52 instead of studs for Diesel Engines under Tariff Item No. 68. The demand beyond six months was not time-barred due to insufficient evidence of the letter sent to the Range Superintendent. Penalty and confiscation were upheld but reduced. The Appellants failed to prove the letter sent, leading to no abatement of duty. The penalty was reduced to Rs. 2,500, and the redemption fine was decreased from Rs. 8,000 to Rs. 4,000, with the appeal rejected on other grounds. en-us Tue, 14 May 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85245 The Tribunal classified the goods as nuts and bolts under Tariff Item No. 52 instead of studs for Diesel Engines under Tariff Item No. 68. The demand beyond six months was not time-barred due to insufficient evidence of the letter sent to the Range Superintendent. Penalty and confiscation were upheld but reduced. The Appellants failed to prove the letter sent, leading to no abatement of duty. The penalty was reduced to Rs. 2,500, and the redemption fine was decreased from Rs. 8,000 to Rs. 4,000, with the appeal rejected on other grounds. Case-Laws Central Excise Tue, 14 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85245