https://www.taxtmi.com/caselaws?id=105314 The extended period of limitation could not be supported because the goods had long been declared as Hydraulic Pit Props under Heading 8425.00, and the proper officers had approved that classification over a substantial period. The record also showed Revenue acceptance of the classification even where Heading 7308.40 had first been mentioned and later altered, leaving no prima facie basis to allege suppression for invoking the longer limitation period. On that footing, unconditional waiver of pre-deposit was granted and the stay petition was allowed. en-us Fri, 14 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 12:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105314 The extended period of limitation could not be supported because the goods had long been declared as Hydraulic Pit Props under Heading 8425.00, and the proper officers had approved that classification over a substantial period. The record also showed Revenue acceptance of the classification even where Heading 7308.40 had first been mentioned and later altered, leaving no prima facie basis to allege suppression for invoking the longer limitation period. On that footing, unconditional waiver of pre-deposit was granted and the stay petition was allowed. Case-Laws Central Excise Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105314