https://www.taxtmi.com/caselaws?id=98334 Disputed classification of iron and steel inputs as flats under Notification No. 202/88-C.E. was not defeated by a contrary description in gate passes, because the documents also reflected duty at the rate applicable to flats and the classification issue was genuinely contested; the extended limitation period was therefore inapplicable. Clearance of galvanised pipes made from separately purchased bought-out MS pipes did not sustain the duty demand where the notice itself showed such purchases, so the demand on that component failed. The note also records that the impugned demand and penalty could not be sustained and that consequential relief followed in accordance with law. en-us Thu, 17 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98334 Disputed classification of iron and steel inputs as flats under Notification No. 202/88-C.E. was not defeated by a contrary description in gate passes, because the documents also reflected duty at the rate applicable to flats and the classification issue was genuinely contested; the extended limitation period was therefore inapplicable. Clearance of galvanised pipes made from separately purchased bought-out MS pipes did not sustain the duty demand where the notice itself showed such purchases, so the demand on that component failed. The note also records that the impugned demand and penalty could not be sustained and that consequential relief followed in accordance with law. Case-Laws Central Excise Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98334