https://www.taxtmi.com/caselaws?id=108696 Approved classification lists filed through departmental procedure did not, by themselves, justify invocation of the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944, because the record showed no deliberate suppression of material facts or positive intent to evade duty; the demand was therefore confined to the normal six-month period. The classification dispute concerning the circuit breaker combination and associated control panels was not finally decided, and the matter was remanded to the original authority for fresh classification on the technical material, with liberty to seek expert opinion. The classification issue remained open on remand. en-us Fri, 31 May 2002 00:00:00 +0530 Tue, 03 Apr 2012 14:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108696 Approved classification lists filed through departmental procedure did not, by themselves, justify invocation of the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944, because the record showed no deliberate suppression of material facts or positive intent to evade duty; the demand was therefore confined to the normal six-month period. The classification dispute concerning the circuit breaker combination and associated control panels was not finally decided, and the matter was remanded to the original authority for fresh classification on the technical material, with liberty to seek expert opinion. The classification issue remained open on remand. Case-Laws Central Excise Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108696