https://www.taxtmi.com/caselaws?id=93267 Delay in filing the appeal was condoned because the appellants had pursued proceedings before the wrong forum amid confusion caused by the change in appellate jurisdiction, and the matter was to be viewed in a justice-oriented manner. An approved classification list under Rule 173B, remaining operative during the relevant period, could not be treated as a short levy for invoking the extended limitation under Section 11A(1) to recover differential duty. As the duty demand itself was unsustainable on that basis, the consequential penalty also could not survive, and the impugned demand and penalty were set aside. en-us Tue, 25 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 15:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93267 Delay in filing the appeal was condoned because the appellants had pursued proceedings before the wrong forum amid confusion caused by the change in appellate jurisdiction, and the matter was to be viewed in a justice-oriented manner. An approved classification list under Rule 173B, remaining operative during the relevant period, could not be treated as a short levy for invoking the extended limitation under Section 11A(1) to recover differential duty. As the duty demand itself was unsustainable on that basis, the consequential penalty also could not survive, and the impugned demand and penalty were set aside. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93267