https://www.taxtmi.com/caselaws?id=89675 An approved classification list describing the goods as sheets/blanks undermined any prima facie allegation of wilful misstatement or suppression of facts. On that basis, the extended period of limitation was held prima facie unavailable for the duty demand, so the demand appeared time-barred. Because the demand itself was not prima facie sustainable on limitation, penalty under Section 11AC was also not prima facie attracted. The result was that the applicants established a strong prima facie case on limitation and penalty, supporting unconditional stay of recovery. en-us Thu, 17 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89675 An approved classification list describing the goods as sheets/blanks undermined any prima facie allegation of wilful misstatement or suppression of facts. On that basis, the extended period of limitation was held prima facie unavailable for the duty demand, so the demand appeared time-barred. Because the demand itself was not prima facie sustainable on limitation, penalty under Section 11AC was also not prima facie attracted. The result was that the applicants established a strong prima facie case on limitation and penalty, supporting unconditional stay of recovery. Case-Laws Central Excise Thu, 17 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89675