https://www.taxtmi.com/caselaws?id=204458 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellants, setting aside the duty demand and penalty. The Tribunal found no evidence of deliberate misclassification or suppression of facts, emphasizing that mere wrong classification or benefit claim does not warrant an extended limitation period. The penalty imposed on the appellant was revoked due to the Revenue's failure to prove deliberate misrepresentation. The entire demand was deemed time-barred, leading to its dismissal. en-us Fri, 10 Jun 2011 00:00:00 +0530 Thu, 13 Jun 2013 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204458 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellants, setting aside the duty demand and penalty. The Tribunal found no evidence of deliberate misclassification or suppression of facts, emphasizing that mere wrong classification or benefit claim does not warrant an extended limitation period. The penalty imposed on the appellant was revoked due to the Revenue's failure to prove deliberate misrepresentation. The entire demand was deemed time-barred, leading to its dismissal. Case-Laws Central Excise Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204458