https://www.taxtmi.com/caselaws?id=98232 The Tribunal allowed the appeal based on the limitation period issue, finding the demand raised in November 1992 for the period from April 1988 to February 1992 was time-barred. The appellant successfully argued that the end cuttings and steel side cuttings were classifiable as waste and scrap under heading 72.04, supported by previous approvals and orders from the Asstt. Commissioner. The Tribunal did not provide a definitive opinion on the classification but emphasized the appellant's reasonable belief in their classification due to past approvals, ultimately providing relief to the appellants. en-us Wed, 10 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98232 The Tribunal allowed the appeal based on the limitation period issue, finding the demand raised in November 1992 for the period from April 1988 to February 1992 was time-barred. The appellant successfully argued that the end cuttings and steel side cuttings were classifiable as waste and scrap under heading 72.04, supported by previous approvals and orders from the Asstt. Commissioner. The Tribunal did not provide a definitive opinion on the classification but emphasized the appellant's reasonable belief in their classification due to past approvals, ultimately providing relief to the appellants. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98232