https://www.taxtmi.com/caselaws?id=92991 The Tribunal determined that the goods in question were not waste and scrap but could be classified as cold rolled strips under Heading 7211.51. The demand for duty for the period from August 1985 to May 1990 was found to be time-barred as the extended period under proviso to Section 11A was not applicable. The mis-declaration of goods to evade duty was dismissed due to the lack of wilful intent, supported by past inspections by Central Excise Officers. The penalty amount imposed was set aside, and the duty demand was limited to within the six months time limit under Section 11A. en-us Thu, 22 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92991 The Tribunal determined that the goods in question were not waste and scrap but could be classified as cold rolled strips under Heading 7211.51. The demand for duty for the period from August 1985 to May 1990 was found to be time-barred as the extended period under proviso to Section 11A was not applicable. The mis-declaration of goods to evade duty was dismissed due to the lack of wilful intent, supported by past inspections by Central Excise Officers. The penalty amount imposed was set aside, and the duty demand was limited to within the six months time limit under Section 11A. Case-Laws Central Excise Thu, 22 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92991