https://www.taxtmi.com/caselaws?id=114137 The Tribunal rejected the Revenue's appeal challenging the respondent's entitlement to small-scale exemption for automobile parts, as the goods were cleared as per an approved Classification list mentioning branded goods. Since there was no suppression of facts or intent to evade duty, the extended period was not justified, leading to the rejection of the appeals. The respondent's claim for exemption under Chapter X Procedure for branded goods was upheld, as the goods were cleared after duty payment without claiming exemption under Chapter X Procedure, resulting in the duty demand being set aside and the cross-objection allowed. en-us Wed, 29 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 15:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114137 The Tribunal rejected the Revenue's appeal challenging the respondent's entitlement to small-scale exemption for automobile parts, as the goods were cleared as per an approved Classification list mentioning branded goods. Since there was no suppression of facts or intent to evade duty, the extended period was not justified, leading to the rejection of the appeals. The respondent's claim for exemption under Chapter X Procedure for branded goods was upheld, as the goods were cleared after duty payment without claiming exemption under Chapter X Procedure, resulting in the duty demand being set aside and the cross-objection allowed. Case-Laws Central Excise Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114137