https://www.taxtmi.com/caselaws?id=94731 Approved classification lists and absence of specific allegations of suppression or wilful misstatement meant the extended limitation period under the proviso to Section 11A(1) could not be invoked; the demand had to be examined within the normal limitation period. On classification, test reports describing the paper as suitable for writing, printing, packing or wrapping did not conclusively displace the earlier accepted classification, and no fresh material justified reclassification under Heading 48.06. The assessee's classification was accepted, and the Revenue's demand, confiscation and penalty did not survive. en-us Wed, 31 May 2000 00:00:00 +0530 Sat, 03 Dec 2011 13:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94731 Approved classification lists and absence of specific allegations of suppression or wilful misstatement meant the extended limitation period under the proviso to Section 11A(1) could not be invoked; the demand had to be examined within the normal limitation period. On classification, test reports describing the paper as suitable for writing, printing, packing or wrapping did not conclusively displace the earlier accepted classification, and no fresh material justified reclassification under Heading 48.06. The assessee's classification was accepted, and the Revenue's demand, confiscation and penalty did not survive. Case-Laws Central Excise Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94731