https://www.taxtmi.com/caselaws?id=90675 Duty demand was treated as time-barred because the Department had approved the relevant classification lists and the goods were described consistently with the contemporaneous trade notice on polyurethane foam waste, parings and scrap. Those approvals, together with full disclosure of facts and later acceptance of revised classification lists, negatived any allegation that the assessee had misled the Department. In the absence of suppression of facts or wilful intent to evade duty, suppression could not be attributed to the assessee, and limitation defeated the demand. en-us Tue, 13 Oct 1998 00:00:00 +0530 Mon, 10 Oct 2011 17:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90675 Duty demand was treated as time-barred because the Department had approved the relevant classification lists and the goods were described consistently with the contemporaneous trade notice on polyurethane foam waste, parings and scrap. Those approvals, together with full disclosure of facts and later acceptance of revised classification lists, negatived any allegation that the assessee had misled the Department. In the absence of suppression of facts or wilful intent to evade duty, suppression could not be attributed to the assessee, and limitation defeated the demand. Case-Laws Central Excise Tue, 13 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90675