https://www.taxtmi.com/caselaws?id=152552 The Tribunal declined to answer the reference to the Larger Bench regarding the classification of strap-plaps, as it deemed the issue academic since no duty was chargeable for the extended period due to the absence of clearance during the normal period. The appellants were found not liable to pay duty for the extended period as the goods were not cleared within the normal period. The case was directed back to the regular Division Bench for further proceedings. en-us Fri, 19 Mar 2010 00:00:00 +0530 Sat, 06 Jul 2013 15:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152552 The Tribunal declined to answer the reference to the Larger Bench regarding the classification of strap-plaps, as it deemed the issue academic since no duty was chargeable for the extended period due to the absence of clearance during the normal period. The appellants were found not liable to pay duty for the extended period as the goods were not cleared within the normal period. The case was directed back to the regular Division Bench for further proceedings. Case-Laws Central Excise Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152552