https://www.taxtmi.com/caselaws?id=201824 The Tribunal set aside a demand and penalty against the Appellant for classifying gay wrappers under Tariff Heading 4823.90, ruling it was time-barred. The Appellant's responses to the Assistant Commissioner's letters and registration obtained were deemed sufficient, negating the allegation of suppression. The classification issue was not addressed, and the demand was overturned based on limitation grounds. Compliance with the Assistant Commissioner's directives played a crucial role in the Tribunal's decision, emphasizing the Revenue's awareness of the Appellant's activities. en-us Thu, 11 Feb 2010 00:00:00 +0530 Fri, 13 May 2011 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201824 The Tribunal set aside a demand and penalty against the Appellant for classifying gay wrappers under Tariff Heading 4823.90, ruling it was time-barred. The Appellant's responses to the Assistant Commissioner's letters and registration obtained were deemed sufficient, negating the allegation of suppression. The classification issue was not addressed, and the demand was overturned based on limitation grounds. Compliance with the Assistant Commissioner's directives played a crucial role in the Tribunal's decision, emphasizing the Revenue's awareness of the Appellant's activities. Case-Laws Central Excise Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201824