https://www.taxtmi.com/caselaws?id=90522 A revised classification list filed after the annual Finance Bill was treated as a revised list, not as evidence of suppression. The assessee had consistently claimed classification under the disputed sub-headings, and the Department was aware of that claim. On those facts, refusal to accept the classification position could not amount to suppression of facts with intent to evade duty, so the extended period of limitation was unavailable and the demand was barred by time. en-us Fri, 03 Jul 1998 00:00:00 +0530 Sat, 08 Oct 2011 11:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90522 A revised classification list filed after the annual Finance Bill was treated as a revised list, not as evidence of suppression. The assessee had consistently claimed classification under the disputed sub-headings, and the Department was aware of that claim. On those facts, refusal to accept the classification position could not amount to suppression of facts with intent to evade duty, so the extended period of limitation was unavailable and the demand was barred by time. Case-Laws Central Excise Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90522