https://www.taxtmi.com/caselaws?id=89932 The extended period of limitation was unavailable where castings had been treated as exempt under Notification No. 208/83-C.E. and the post-tariff-change classification position remained uncertain. The Tribunal accepted that similarly situated assessees continued to receive the exemption, the Department itself was unclear for some time, and the assessees' bona fide belief was supported by earlier decisions. On that basis, the longer limitation period could not be invoked and the duty demand was quashed on limitation, although the appeal failed on merits. en-us Wed, 25 Nov 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89932 The extended period of limitation was unavailable where castings had been treated as exempt under Notification No. 208/83-C.E. and the post-tariff-change classification position remained uncertain. The Tribunal accepted that similarly situated assessees continued to receive the exemption, the Department itself was unclear for some time, and the assessees' bona fide belief was supported by earlier decisions. On that basis, the longer limitation period could not be invoked and the duty demand was quashed on limitation, although the appeal failed on merits. Case-Laws Central Excise Wed, 25 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89932