https://www.taxtmi.com/caselaws?id=90894 Where the department already had the relevant documents and earlier notices had covered the same practice, invocation of the extended limitation period on alleged suppression or wilful misstatement was unsustainable, and the demand was time-barred. On Modvat credit, wrappers classified under sub-heading 4823.19 were treated as paper and paper board rather than articles of paper, so the relaxation in Notification No. 177/86-C.E. did not apply to those inputs and the restriction was upheld. Penalty was set aside because the dispute arose from conflicting classifications and did not warrant penal action. en-us Wed, 10 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90894 Where the department already had the relevant documents and earlier notices had covered the same practice, invocation of the extended limitation period on alleged suppression or wilful misstatement was unsustainable, and the demand was time-barred. On Modvat credit, wrappers classified under sub-heading 4823.19 were treated as paper and paper board rather than articles of paper, so the relaxation in Notification No. 177/86-C.E. did not apply to those inputs and the restriction was upheld. Penalty was set aside because the dispute arose from conflicting classifications and did not warrant penal action. Case-Laws Central Excise Wed, 10 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90894