https://www.taxtmi.com/caselaws?id=89260 Mere non-disclosure or imperfect classification does not justify invocation of the extended period of limitation unless there is deliberate suppression or intent to evade duty. On the facts, runners and risers were treated by the assessee as eligible for a reduced rate under an exemption notification, based on their perceived similarity to ingots when no tariff definition was available. The omission in the classification list was not accepted as evidence of evasion, so the duty demand was held time-barred and the extended limitation period was rejected. The appeal was allowed on limitation, and no further issues were adjudicated. en-us Mon, 27 Apr 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89260 Mere non-disclosure or imperfect classification does not justify invocation of the extended period of limitation unless there is deliberate suppression or intent to evade duty. On the facts, runners and risers were treated by the assessee as eligible for a reduced rate under an exemption notification, based on their perceived similarity to ingots when no tariff definition was available. The omission in the classification list was not accepted as evidence of evasion, so the duty demand was held time-barred and the extended limitation period was rejected. The appeal was allowed on limitation, and no further issues were adjudicated. Case-Laws Central Excise Mon, 27 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89260