https://www.taxtmi.com/caselaws?id=95642 Duty demand was held sustainable on merits because it was based on the approved classification list and the duty actually payable under that classification, not on retrospective operation of the section 37B circular. However, the extended limitation period under the proviso to section 11A(1) was not available because the gate passes and RT-12 returns disclosed the clearances and duty paid, enabling the department to detect the short payment. The non-mention of the correct tariff heading did not amount to suppression, and no culpable omission by the assessee was shown. The demand was therefore barred beyond the normal limitation period. en-us Tue, 09 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95642 Duty demand was held sustainable on merits because it was based on the approved classification list and the duty actually payable under that classification, not on retrospective operation of the section 37B circular. However, the extended limitation period under the proviso to section 11A(1) was not available because the gate passes and RT-12 returns disclosed the clearances and duty paid, enabling the department to detect the short payment. The non-mention of the correct tariff heading did not amount to suppression, and no culpable omission by the assessee was shown. The demand was therefore barred beyond the normal limitation period. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95642