https://www.taxtmi.com/caselaws?id=236481 The Tribunal ruled in favor of the appellant, holding that the demand for duty payment was time-barred due to the absence of suppression or mis-declaration during the relevant period. The classification of sugar confectionary products under the Central Excise Tariff, particularly regarding the use of guar gum and its impact on duty rates, was the central issue. The appellant successfully argued that their products should be classified under a lower duty rate sub-heading, leading to the setting aside of the demand and allowing the appeal. en-us Fri, 03 May 2013 00:00:00 +0530 Thu, 29 Aug 2013 16:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236481 The Tribunal ruled in favor of the appellant, holding that the demand for duty payment was time-barred due to the absence of suppression or mis-declaration during the relevant period. The classification of sugar confectionary products under the Central Excise Tariff, particularly regarding the use of guar gum and its impact on duty rates, was the central issue. The appellant successfully argued that their products should be classified under a lower duty rate sub-heading, leading to the setting aside of the demand and allowing the appeal. Case-Laws Central Excise Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236481