https://www.taxtmi.com/caselaws?id=203796 The Supreme Court dismissed the appeal challenging a CEGAT judgment that allowed the respondent's appeal regarding the availability of the extended period of limitation to the department. The Court held that in the absence of wilful suppression by the respondent and with the department regularly approving classification lists over the years, there was no basis to invoke the extended limitation period. The Court emphasized the need for deliberate evasion of duty and found no error in the Tribunal's decision, ultimately ruling in favor of the respondent and dismissing the appeal. en-us Wed, 13 Apr 2011 00:00:00 +0530 Wed, 21 Dec 2011 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203796 The Supreme Court dismissed the appeal challenging a CEGAT judgment that allowed the respondent's appeal regarding the availability of the extended period of limitation to the department. The Court held that in the absence of wilful suppression by the respondent and with the department regularly approving classification lists over the years, there was no basis to invoke the extended limitation period. The Court emphasized the need for deliberate evasion of duty and found no error in the Tribunal's decision, ultimately ruling in favor of the respondent and dismissing the appeal. Case-Laws Central Excise Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203796