https://www.taxtmi.com/caselaws?id=95416 The Tribunal ruled in favor of the appellants, determining that their product qualified as Maleic Resin under Notification No. 70/84 despite allegations of misdeclaration and the presence of styrene. The Tribunal clarified that the product, obtained by reacting Maleic Acid with polyhydric alcohol, met the definition of Maleic Resin and was eligible for exemption from Central Excise duty. The extended period of limitation was deemed unjustly applied as there was no misdeclaration. The Tribunal set aside the Additional Collector's order and allowed the appeal. en-us Thu, 18 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95416 The Tribunal ruled in favor of the appellants, determining that their product qualified as Maleic Resin under Notification No. 70/84 despite allegations of misdeclaration and the presence of styrene. The Tribunal clarified that the product, obtained by reacting Maleic Acid with polyhydric alcohol, met the definition of Maleic Resin and was eligible for exemption from Central Excise duty. The extended period of limitation was deemed unjustly applied as there was no misdeclaration. The Tribunal set aside the Additional Collector's order and allowed the appeal. Case-Laws Central Excise Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95416