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    <title>2003 (3) TMI 635 - CESTAT,  MUMBAI</title>
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    <description>Disclosure of the appellant&#039;s Chapter 39 classification to the department barred invocation of the extended limitation period for recovering differential duty on the disputed classification. The earlier appellate order had only required a fresh classification decision after notice, so the department could not treat the matter as one involving suppression or other grounds justifying extended time. The notice for differential duty was therefore not sustainable on limitation grounds, and the duty demand was without authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111381</link>
      <description>Disclosure of the appellant&#039;s Chapter 39 classification to the department barred invocation of the extended limitation period for recovering differential duty on the disputed classification. The earlier appellate order had only required a fresh classification decision after notice, so the department could not treat the matter as one involving suppression or other grounds justifying extended time. The notice for differential duty was therefore not sustainable on limitation grounds, and the duty demand was without authority.</description>
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