https://www.taxtmi.com/caselaws?id=123361 Extended limitation for duty demand requires positive suppression or a deliberate intent to evade; on the facts described, those ingredients were not made out. The assessee's declaration, the director's statement, and a departmental letter treating an identical product as classifiable under Chapter 39 supported a bona fide belief that the goods fell under Chapter 39 and qualified for exemption under Notification No. 53/88-Central Excise. Reliance on a test report relating to another unit's product was treated as an insufficient basis for settling classification, and the lack of timely investigative follow-up after the declaration further undermined the Revenue's case. The demand and penalties were therefore not sustainable on the ground of suppression or intent to evade duty. en-us Wed, 05 Mar 2008 00:00:00 +0530 Mon, 11 Sep 2017 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123361 Extended limitation for duty demand requires positive suppression or a deliberate intent to evade; on the facts described, those ingredients were not made out. The assessee's declaration, the director's statement, and a departmental letter treating an identical product as classifiable under Chapter 39 supported a bona fide belief that the goods fell under Chapter 39 and qualified for exemption under Notification No. 53/88-Central Excise. Reliance on a test report relating to another unit's product was treated as an insufficient basis for settling classification, and the lack of timely investigative follow-up after the declaration further undermined the Revenue's case. The demand and penalties were therefore not sustainable on the ground of suppression or intent to evade duty. Case-Laws Central Excise Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123361