https://www.taxtmi.com/caselaws?id=244041 Extended limitation could not be invoked for the pentane classification dispute because the assessee had filed classification declarations, disclosed the manufacturing process, and the department was already aware of the classification position in other units. A dispute confined to the correct tariff heading, without concealment of material facts, did not constitute suppression or misstatement. On that basis, the demand was held time-barred, and the duty demand and penalty were set aside with consequential relief. en-us Tue, 12 Nov 2013 00:00:00 +0530 Sat, 10 Oct 2015 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244041 Extended limitation could not be invoked for the pentane classification dispute because the assessee had filed classification declarations, disclosed the manufacturing process, and the department was already aware of the classification position in other units. A dispute confined to the correct tariff heading, without concealment of material facts, did not constitute suppression or misstatement. On that basis, the demand was held time-barred, and the duty demand and penalty were set aside with consequential relief. Case-Laws Central Excise Tue, 12 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244041