https://www.taxtmi.com/caselaws?id=94802 The Tribunal ruled in favor of the appellants in a case involving the classification of the product "Dant Manjan Lal" under the Central Excise Tariff. The Tribunal held that the demand for duty was time-barred as there was no deliberate suppression or misstatement by the appellants. Consequently, the penalty imposed on the appellants was deemed unjustified, and the impugned order was set aside on the ground of limitation, without expressing an opinion on the classification issue, leaving it open. en-us Mon, 11 Oct 1999 00:00:00 +0530 Sat, 03 Dec 2011 18:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94802 The Tribunal ruled in favor of the appellants in a case involving the classification of the product "Dant Manjan Lal" under the Central Excise Tariff. The Tribunal held that the demand for duty was time-barred as there was no deliberate suppression or misstatement by the appellants. Consequently, the penalty imposed on the appellants was deemed unjustified, and the impugned order was set aside on the ground of limitation, without expressing an opinion on the classification issue, leaving it open. Case-Laws Central Excise Mon, 11 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94802