https://www.taxtmi.com/caselaws?id=100337 Where the classification dispute had already been decided in favour of the assessee, the Revenue's challenge on limitation could not change the substantive result. The text states that once the merits were settled, further examination of the extended period under the proviso to section 11A(1), together with consequential interest and penalty, became only academic and did not require separate adjudication. On that basis, the Revenue's appeals were rejected and the assessee's favourable position on classification remained undisturbed. en-us Mon, 06 Mar 2000 00:00:00 +0530 Wed, 01 Feb 2012 10:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100337 Where the classification dispute had already been decided in favour of the assessee, the Revenue's challenge on limitation could not change the substantive result. The text states that once the merits were settled, further examination of the extended period under the proviso to section 11A(1), together with consequential interest and penalty, became only academic and did not require separate adjudication. On that basis, the Revenue's appeals were rejected and the assessee's favourable position on classification remained undisturbed. Case-Laws Central Excise Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100337