https://www.taxtmi.com/caselaws?id=87176 The Appellate Tribunal CEGAT, Mumbai addressed the dispute over the classification of glass and glasswares under Central Excise Tariff headings. The Tribunal acknowledged the need for a detailed examination of Tariff Headings and notes, determining this could only be done during the appeal hearing on merits. Regarding the invocation of the longer period for demanding duty under Section 11A, the Tribunal found no deliberate concealment of facts by the applicants and considered their financial hardship, directing a partial pre-deposit for the appeal hearing while staying the recovery of the remaining duty and penalty amount until the appeal's disposal. en-us Fri, 06 Jun 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87176 The Appellate Tribunal CEGAT, Mumbai addressed the dispute over the classification of glass and glasswares under Central Excise Tariff headings. The Tribunal acknowledged the need for a detailed examination of Tariff Headings and notes, determining this could only be done during the appeal hearing on merits. Regarding the invocation of the longer period for demanding duty under Section 11A, the Tribunal found no deliberate concealment of facts by the applicants and considered their financial hardship, directing a partial pre-deposit for the appeal hearing while staying the recovery of the remaining duty and penalty amount until the appeal's disposal. Case-Laws Central Excise Fri, 06 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87176