https://www.taxtmi.com/caselaws?id=91238 The Tribunal set aside the demand for duty on liment under Tariff Item 23A(2) for 1981-82, finding no evidence of mala fides in the appellants' actions. The absence of specific allegations of suppression or misstatement weakened the case for confirming the demand for the extended period. The Tribunal emphasized the need for justifiability in demands beyond the normal period and considered the subsequent year's declaration, where liment was included without objection, indicating a different classification approach by the Department. Consequently, the appeal was allowed in favor of the appellants. en-us Mon, 03 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91238 The Tribunal set aside the demand for duty on liment under Tariff Item 23A(2) for 1981-82, finding no evidence of mala fides in the appellants' actions. The absence of specific allegations of suppression or misstatement weakened the case for confirming the demand for the extended period. The Tribunal emphasized the need for justifiability in demands beyond the normal period and considered the subsequent year's declaration, where liment was included without objection, indicating a different classification approach by the Department. Consequently, the appeal was allowed in favor of the appellants. Case-Laws Central Excise Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91238