https://www.taxtmi.com/caselaws?id=115656 The Appellate Tribunal CESTAT, Mumbai allowed the appellant's appeals on the classification of goods, time-barred demand, and penalty confirmed by the Commissioner (Appeals). The Tribunal held that the goods were not put up in sets, leading to the classification sought by the appellant. As the demand was deemed time-barred due to misclassification charges not being sustained, the penalty imposed was also dismissed. The appellant succeeded on all counts, resulting in the dismissal of the demand for differential duty and penalty. en-us Mon, 11 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 17:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115656 The Appellate Tribunal CESTAT, Mumbai allowed the appellant's appeals on the classification of goods, time-barred demand, and penalty confirmed by the Commissioner (Appeals). The Tribunal held that the goods were not put up in sets, leading to the classification sought by the appellant. As the demand was deemed time-barred due to misclassification charges not being sustained, the penalty imposed was also dismissed. The appellant succeeded on all counts, resulting in the dismissal of the demand for differential duty and penalty. Case-Laws Central Excise Mon, 11 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115656