https://www.taxtmi.com/caselaws?id=166736 Classification of nib slitting wheels under Tariff Item 51(2) was treated as concluded because the departmental decision had not been statutorily challenged, and the goods were also found to answer that description on merits. For central excise recovery, Rule 9(2) applied where goods were manufactured and cleared without licence, prescribed filings, payment of duty, or disclosure; however, once the department had knowledge of the manufacture and clearances, the extended recovery could not continue for the later period, so the duty demand survived only for the earlier period and the penalty was upheld. en-us Thu, 24 Nov 1983 00:00:00 +0530 Mon, 03 Nov 2014 10:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166736 Classification of nib slitting wheels under Tariff Item 51(2) was treated as concluded because the departmental decision had not been statutorily challenged, and the goods were also found to answer that description on merits. For central excise recovery, Rule 9(2) applied where goods were manufactured and cleared without licence, prescribed filings, payment of duty, or disclosure; however, once the department had knowledge of the manufacture and clearances, the extended recovery could not continue for the later period, so the duty demand survived only for the earlier period and the penalty was upheld. Case-Laws Central Excise Thu, 24 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166736