https://www.taxtmi.com/caselaws?id=116159 Recovery of central excise duty and penalty was stayed because the demand was found prima facie barred by limitation at the interim stage. The Department had classified the goods under Chapter 32, while the classification dispute under Chapter 21 was already pending in appellate proceedings. On that limited prima facie assessment, the applicants' contention that the product had necessarily to be classified only under Chapter 21 was not accepted, but the demand was nevertheless treated as time barred for purposes of recovery. Interim coercive recovery was therefore considered inappropriate. en-us Tue, 08 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 14:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116159 Recovery of central excise duty and penalty was stayed because the demand was found prima facie barred by limitation at the interim stage. The Department had classified the goods under Chapter 32, while the classification dispute under Chapter 21 was already pending in appellate proceedings. On that limited prima facie assessment, the applicants' contention that the product had necessarily to be classified only under Chapter 21 was not accepted, but the demand was nevertheless treated as time barred for purposes of recovery. Interim coercive recovery was therefore considered inappropriate. Case-Laws Central Excise Tue, 08 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116159