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    <title>2008 (9) TMI 739 - CESTAT, AHMEDABAD</title>
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    <description>The appellate authority overturned the penalty imposed on the appellants for misclassification of plastic goods, accepting their bona fide belief in the classification under Heading 3924.90. The plea of limitation was upheld as the demand was raised after the normal period, resulting in the appeal being allowed on this ground. The Revenue did not appeal the decision, allowing the appellants to contest the demand on limitation grounds.</description>
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      <description>The appellate authority overturned the penalty imposed on the appellants for misclassification of plastic goods, accepting their bona fide belief in the classification under Heading 3924.90. The plea of limitation was upheld as the demand was raised after the normal period, resulting in the appeal being allowed on this ground. The Revenue did not appeal the decision, allowing the appellants to contest the demand on limitation grounds.</description>
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