https://www.taxtmi.com/caselaws?id=124780 In a classification dispute, the extended period of limitation could not be invoked where the assessee had filed declarations, cleared the goods under the declared tariff heading, and paid duty accordingly. Conflicting views on classification persisted until a Larger Bench settled the issue, so the assessee could not be treated as having suppressed facts or made a wilful misstatement with intent to evade duty. On that basis, the Revenue was denied use of the extended limitation period, and the demand was held barred by limitation. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 12:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124780 In a classification dispute, the extended period of limitation could not be invoked where the assessee had filed declarations, cleared the goods under the declared tariff heading, and paid duty accordingly. Conflicting views on classification persisted until a Larger Bench settled the issue, so the assessee could not be treated as having suppressed facts or made a wilful misstatement with intent to evade duty. On that basis, the Revenue was denied use of the extended limitation period, and the demand was held barred by limitation. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124780