https://www.taxtmi.com/caselaws?id=105368 Approval of classification lists and final assessment of RT-12 returns indicated departmental acceptance that cess was not leviable on automobile parts and accessories. In these circumstances, no misstatement or suppression of facts with intent to evade duty could be attributed to the assessee, so the extended limitation period was unavailable. The demand for cess for the relevant period was therefore barred by limitation, and the assessee succeeded on that issue. en-us Thu, 18 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105368 Approval of classification lists and final assessment of RT-12 returns indicated departmental acceptance that cess was not leviable on automobile parts and accessories. In these circumstances, no misstatement or suppression of facts with intent to evade duty could be attributed to the assessee, so the extended limitation period was unavailable. The demand for cess for the relevant period was therefore barred by limitation, and the assessee succeeded on that issue. Case-Laws Central Excise Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105368