https://www.taxtmi.com/caselaws?id=94715 The Tribunal remanded the case to the original authority for reevaluation of the classification of Prepegs under the Central Excise Tariff Act due to lack of judicial precedence. It was directed to consider the appellants' argument that Prepegs in continuous roll form should not be classified under a specific heading. Additionally, the Tribunal held that the extended period for demand of duty under Section 11A(1) was not applicable as there was no wilful suppression of information by the appellants. The matter was remanded for reconsideration by the Commissioner of Central Excise, with penalties set aside. en-us Wed, 19 Apr 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94715 The Tribunal remanded the case to the original authority for reevaluation of the classification of Prepegs under the Central Excise Tariff Act due to lack of judicial precedence. It was directed to consider the appellants' argument that Prepegs in continuous roll form should not be classified under a specific heading. Additionally, the Tribunal held that the extended period for demand of duty under Section 11A(1) was not applicable as there was no wilful suppression of information by the appellants. The matter was remanded for reconsideration by the Commissioner of Central Excise, with penalties set aside. Case-Laws Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94715