https://www.taxtmi.com/caselaws?id=215661 In a classification dispute concerning shikakai powder, the extended period of limitation was held unavailable because the ingredients of suppression or other culpable conduct were not established; duty was recoverable only for the normal period. Penalty was also found unsustainable where the assessee had acted under a bona fide belief on dutiability and prior proceedings on the same product had not warranted penalty. As duty had not been separately collected from buyers, the sale proceeds were treated as cum-duty price for valuation. en-us Wed, 25 Jul 2012 00:00:00 +0530 Mon, 13 Aug 2012 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215661 In a classification dispute concerning shikakai powder, the extended period of limitation was held unavailable because the ingredients of suppression or other culpable conduct were not established; duty was recoverable only for the normal period. Penalty was also found unsustainable where the assessee had acted under a bona fide belief on dutiability and prior proceedings on the same product had not warranted penalty. As duty had not been separately collected from buyers, the sale proceeds were treated as cum-duty price for valuation. Case-Laws Central Excise Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215661