https://www.taxtmi.com/caselaws?id=106770 The appeals involved the classification of goods under the Central Excise Tariff Act, time bar for demanding duty, availability of Modvat credit, small scale exemption, suppression of facts, and the extended period of limitation. The Commissioner held that demanding duty beyond the normal period was not sustainable without mis-declaration, suppression of facts, or fraud. The Tribunal directed re-computation of duty amounts for the Appellants based on findings related to time bar, classification, and small scale exemption, emphasizing the need for a thorough examination of case facts for claims of exemption and credit. en-us Tue, 22 Oct 2002 00:00:00 +0530 Thu, 15 Mar 2012 16:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106770 The appeals involved the classification of goods under the Central Excise Tariff Act, time bar for demanding duty, availability of Modvat credit, small scale exemption, suppression of facts, and the extended period of limitation. The Commissioner held that demanding duty beyond the normal period was not sustainable without mis-declaration, suppression of facts, or fraud. The Tribunal directed re-computation of duty amounts for the Appellants based on findings related to time bar, classification, and small scale exemption, emphasizing the need for a thorough examination of case facts for claims of exemption and credit. Case-Laws Central Excise Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106770