https://www.taxtmi.com/caselaws?id=153981 The case involved the classification of goods under Chapter Sub-heading No. 3925.10, value of clearances, evasion of duty through separate invoices, time limitation under proviso to Section 11A of Central Excise Act, 1944, and applicability of statutory provisions for penalty and interest. The Tribunal held that the show cause notice issued in 1999 was time-barred, rejecting the revenue's appeal solely on the grounds of time limitation, emphasizing the appellant's bona fide belief and citing relevant case laws to support the classification under Chapter Heading No. 3926.90. en-us Wed, 23 Dec 2009 00:00:00 +0530 Fri, 02 Aug 2013 15:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153981 The case involved the classification of goods under Chapter Sub-heading No. 3925.10, value of clearances, evasion of duty through separate invoices, time limitation under proviso to Section 11A of Central Excise Act, 1944, and applicability of statutory provisions for penalty and interest. The Tribunal held that the show cause notice issued in 1999 was time-barred, rejecting the revenue's appeal solely on the grounds of time limitation, emphasizing the appellant's bona fide belief and citing relevant case laws to support the classification under Chapter Heading No. 3926.90. Case-Laws Central Excise Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153981