https://www.taxtmi.com/caselaws?id=92547 Approved classification lists can weaken an allegation of suppression for invoking the extended limitation period, because prior approval by the jurisdictional Assistant Collector shows departmental examination and acceptance of the classification. A later change of view on the correct classification, without more, is not enough to treat the assessee's earlier declaration as misdeclaration or suppression. On that prima facie basis, the reasoning for invoking the extended period was unsustainable, and unconditional stay with waiver of duty and penalty was considered justified pending appeal. en-us Fri, 08 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 14:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92547 Approved classification lists can weaken an allegation of suppression for invoking the extended limitation period, because prior approval by the jurisdictional Assistant Collector shows departmental examination and acceptance of the classification. A later change of view on the correct classification, without more, is not enough to treat the assessee's earlier declaration as misdeclaration or suppression. On that prima facie basis, the reasoning for invoking the extended period was unsustainable, and unconditional stay with waiver of duty and penalty was considered justified pending appeal. Case-Laws Central Excise Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92547