https://www.taxtmi.com/caselaws?id=123537 Extended period of limitation could not be invoked to sustain a duty demand where the goods had been consistently disclosed in classification declarations, exemption had been approved for years under the relevant notifications, and no legally sustainable basis for suppression or misdeclaration was shown. The classification of the bushes and sleeves was not finally determined on merits and was left open for proper examination, but that did not justify recovery beyond the normal limitation period on the basis of a later change in classification view. The demand was therefore time-barred and the assessee succeeded on limitation. en-us Fri, 28 Mar 2008 00:00:00 +0530 Sat, 15 Sep 2012 10:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123537 Extended period of limitation could not be invoked to sustain a duty demand where the goods had been consistently disclosed in classification declarations, exemption had been approved for years under the relevant notifications, and no legally sustainable basis for suppression or misdeclaration was shown. The classification of the bushes and sleeves was not finally determined on merits and was left open for proper examination, but that did not justify recovery beyond the normal limitation period on the basis of a later change in classification view. The demand was therefore time-barred and the assessee succeeded on limitation. Case-Laws Central Excise Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123537