https://www.taxtmi.com/caselaws?id=91413 The Tribunal rejected the appeals by two companies challenging differential duty demands for sanitary napkin manufacturing. The case centered on misclassification under the Central Excise Tariff Act due to inaccurate disclosure of raw materials. The Tribunal found the extended time limit under Section 11A(1) applicable, emphasizing accurate classification and disclosure importance. Misdeclaration or suppression of material facts justified invoking the extended time limit for demands. The decision stressed adherence to classification norms to prevent disputes and penalties in excise duty cases, affirming the duty demands and penalties imposed by the Collector. en-us Tue, 11 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 17:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91413 The Tribunal rejected the appeals by two companies challenging differential duty demands for sanitary napkin manufacturing. The case centered on misclassification under the Central Excise Tariff Act due to inaccurate disclosure of raw materials. The Tribunal found the extended time limit under Section 11A(1) applicable, emphasizing accurate classification and disclosure importance. Misdeclaration or suppression of material facts justified invoking the extended time limit for demands. The decision stressed adherence to classification norms to prevent disputes and penalties in excise duty cases, affirming the duty demands and penalties imposed by the Collector. Case-Laws Central Excise Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91413