https://www.taxtmi.com/caselaws?id=90072 In a classification dispute, the tribunal found the extended limitation period prima facie unsustainable where the issue had first arisen through an internal audit objection and the assessee had consistently maintained its classification claim. A show cause notice issued nearly four years later under the proviso to Section 11A(1) of the Central Excise Act, 1944 was therefore not justified on the stated facts. The interpretation of the relevant tariff expression also supported the assessee's description of the goods as narrow woven fabric. Unconditional stay of recovery and waiver of pre-deposit of duty and penalty were granted. en-us Mon, 20 Apr 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90072 In a classification dispute, the tribunal found the extended limitation period prima facie unsustainable where the issue had first arisen through an internal audit objection and the assessee had consistently maintained its classification claim. A show cause notice issued nearly four years later under the proviso to Section 11A(1) of the Central Excise Act, 1944 was therefore not justified on the stated facts. The interpretation of the relevant tariff expression also supported the assessee's description of the goods as narrow woven fabric. Unconditional stay of recovery and waiver of pre-deposit of duty and penalty were granted. Case-Laws Central Excise Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90072