https://www.taxtmi.com/caselaws?id=166605 Where the assessee disclosed the classification in returns and the department accepted it for nearly two decades, there was no suppression of facts or intention to evade duty. The demand for differential excise duty was therefore governed by Rule 10 of the Central Excise Rules, 1944, rather than Rule 10A or Rule 9(2), and had to be raised within one year. A show cause notice issued beyond that period for the relevant past period was barred by limitation and could not be sustained. en-us Sat, 06 Aug 1983 00:00:00 +0530 Sat, 11 Oct 2014 12:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166605 Where the assessee disclosed the classification in returns and the department accepted it for nearly two decades, there was no suppression of facts or intention to evade duty. The demand for differential excise duty was therefore governed by Rule 10 of the Central Excise Rules, 1944, rather than Rule 10A or Rule 9(2), and had to be raised within one year. A show cause notice issued beyond that period for the relevant past period was barred by limitation and could not be sustained. Case-Laws Central Excise Sat, 06 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166605