https://www.taxtmi.com/caselaws?id=245600 Bleached leno gauze fabric was treated as classifiable under Chapter Heading 58.03 of the Central Excise Tariff, not under CETH 52.07, excluding the compounded levy scheme for Chapter 52 goods. The demand was treated as within limitation because invoices and sale documents described the goods differently from the actual product, supporting a finding of wilful suppression, misdeclaration, and invocation of the extended period under Section 11A. Where duty remained recoverable, it had to be recomputed on a cum-duty basis; penalties on the company and managing director were sustained, while the penalty on another individual was set aside for lack of evidence of involvement. en-us Thu, 27 Mar 2014 00:00:00 +0530 Fri, 05 Sep 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245600 Bleached leno gauze fabric was treated as classifiable under Chapter Heading 58.03 of the Central Excise Tariff, not under CETH 52.07, excluding the compounded levy scheme for Chapter 52 goods. The demand was treated as within limitation because invoices and sale documents described the goods differently from the actual product, supporting a finding of wilful suppression, misdeclaration, and invocation of the extended period under Section 11A. Where duty remained recoverable, it had to be recomputed on a cum-duty basis; penalties on the company and managing director were sustained, while the penalty on another individual was set aside for lack of evidence of involvement. Case-Laws Central Excise Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245600