https://www.taxtmi.com/caselaws?id=88304 The Tribunal classified the flavoured pan masala under sub-heading 2107.91, upheld the reasonableness of the seizure at the factory premises, justified invoking the extended period for raising duty demand under Section 11A, deemed the appellants eligible for the SSI exemption under Notification No. 175/86, and held the demand beyond six months as time-barred. The appeals were disposed of in favor of the appellants, setting aside the penalty, confiscation, and demand beyond six months. en-us Fri, 09 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88304 The Tribunal classified the flavoured pan masala under sub-heading 2107.91, upheld the reasonableness of the seizure at the factory premises, justified invoking the extended period for raising duty demand under Section 11A, deemed the appellants eligible for the SSI exemption under Notification No. 175/86, and held the demand beyond six months as time-barred. The appeals were disposed of in favor of the appellants, setting aside the penalty, confiscation, and demand beyond six months. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88304