https://www.taxtmi.com/caselaws?id=182194 The Supreme Court upheld the Tribunal's findings on the marketability of goods and the limitation period for duty evasion. The Court agreed that the lack of disclosure by the manufacturers regarding the use of Aluminium Wire Rods in duty-free manufacturing justified the longer limitation period. Emphasizing the importance of accurate classification lists, the Court dismissed the appeal, holding the manufacturers responsible for duty evasion. Each party was ordered to bear their own costs. en-us Wed, 06 Sep 2006 00:00:00 +0530 Wed, 04 May 2016 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182194 The Supreme Court upheld the Tribunal's findings on the marketability of goods and the limitation period for duty evasion. The Court agreed that the lack of disclosure by the manufacturers regarding the use of Aluminium Wire Rods in duty-free manufacturing justified the longer limitation period. Emphasizing the importance of accurate classification lists, the Court dismissed the appeal, holding the manufacturers responsible for duty evasion. Each party was ordered to bear their own costs. Case-Laws Central Excise Wed, 06 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182194