https://www.taxtmi.com/caselaws?id=112773 The Appellate Tribunal upheld the lower Appellate Authority's decision that the demand raised beyond the normal limitation period in a show cause notice from April 1997 to February 1999 was time-barred. The Tribunal found that the Revenue failed to prove the allegation of suppression of information by the respondents regarding the classification of goods. The judgment emphasizes the importance of accurate classification declarations and the need for the department to determine the actual use of goods for proper assessment. Ultimately, the Tribunal rejected the Revenue's appeal as no duty remained to be confirmed due to the time-barred demand. en-us Mon, 10 Nov 2003 00:00:00 +0530 Tue, 01 May 2012 17:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112773 The Appellate Tribunal upheld the lower Appellate Authority's decision that the demand raised beyond the normal limitation period in a show cause notice from April 1997 to February 1999 was time-barred. The Tribunal found that the Revenue failed to prove the allegation of suppression of information by the respondents regarding the classification of goods. The judgment emphasizes the importance of accurate classification declarations and the need for the department to determine the actual use of goods for proper assessment. Ultimately, the Tribunal rejected the Revenue's appeal as no duty remained to be confirmed due to the time-barred demand. Case-Laws Central Excise Mon, 10 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112773