https://www.taxtmi.com/caselaws?id=102508 Extended limitation for duty demand was unavailable where the assessee had disclosed its Chapter 39 classification in declarations and classification lists, and the Revenue identified no specific undisclosed fact amounting to suppression. An incorrect classification or exemption claim, without more, did not establish intent to evade duty. Prior appellate orders accepting the same classification reinforced the assessee's bona fide belief, and a later Board circular changing the classification view could not justify recovery for an earlier period when the relevant facts were already within the Revenue's knowledge. The demand was therefore time-barred. en-us Mon, 24 Jun 2002 00:00:00 +0530 Wed, 15 Feb 2012 11:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102508 Extended limitation for duty demand was unavailable where the assessee had disclosed its Chapter 39 classification in declarations and classification lists, and the Revenue identified no specific undisclosed fact amounting to suppression. An incorrect classification or exemption claim, without more, did not establish intent to evade duty. Prior appellate orders accepting the same classification reinforced the assessee's bona fide belief, and a later Board circular changing the classification view could not justify recovery for an earlier period when the relevant facts were already within the Revenue's knowledge. The demand was therefore time-barred. Case-Laws Central Excise Mon, 24 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102508