https://www.taxtmi.com/caselaws?id=263855 The Supreme Court addressed a dispute on classification of plastic PVC flexible sheeting. The issue of classification was resolved, focusing on invoking the extended period of limitation under Section 11A of the Central Excise Act, 1944. The revenue alleged misstatement by the assessee, invoking the extended period of limitation for Feb 1990 to Feb 1991. The Court upheld the Commissioner's decision, emphasizing adherence to classification regulations and implications of misstatements. The appellant's appeal was dismissed. en-us Wed, 02 Sep 2015 00:00:00 +0530 Thu, 31 Dec 2015 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263855 The Supreme Court addressed a dispute on classification of plastic PVC flexible sheeting. The issue of classification was resolved, focusing on invoking the extended period of limitation under Section 11A of the Central Excise Act, 1944. The revenue alleged misstatement by the assessee, invoking the extended period of limitation for Feb 1990 to Feb 1991. The Court upheld the Commissioner's decision, emphasizing adherence to classification regulations and implications of misstatements. The appellant's appeal was dismissed. Case-Laws Central Excise Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263855