https://www.taxtmi.com/caselaws?id=121192 The Tribunal set aside the demand notice issued by the Department seeking reclassification of goods beyond the normal time-limit, as the appellants had correctly described the goods in their classification list approved by the proper officer. The Tribunal found no wilful suppression of information by the appellants as the composition details were not required in the classification list, and the authorities did not seek such details before approving the classification under the relevant heading. Consequently, the appeal was allowed based on the lack of justification for demanding duty under a new classification for the extended period. en-us Thu, 01 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 13:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121192 The Tribunal set aside the demand notice issued by the Department seeking reclassification of goods beyond the normal time-limit, as the appellants had correctly described the goods in their classification list approved by the proper officer. The Tribunal found no wilful suppression of information by the appellants as the composition details were not required in the classification list, and the authorities did not seek such details before approving the classification under the relevant heading. Consequently, the appeal was allowed based on the lack of justification for demanding duty under a new classification for the extended period. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121192