https://www.taxtmi.com/caselaws?id=349033 In a long-running classification dispute where declarations were regularly filed and the department was aware of the facts, penalty under Rule 173Q was held unsustainable because wilful suppression or misdeclaration was not established. Where the final products were treated as dutiable, the appellants could not claim nil or concessional duty on the footing that the goods were toys, but they remained entitled to Cenvat credit on eligible duty-paid inputs. As the exact duty liability and admissible credit required verification from records and proof of duty payment, the matter was remanded for fresh quantification. en-us Mon, 31 Jul 2017 00:00:00 +0530 Fri, 17 Nov 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349033 In a long-running classification dispute where declarations were regularly filed and the department was aware of the facts, penalty under Rule 173Q was held unsustainable because wilful suppression or misdeclaration was not established. Where the final products were treated as dutiable, the appellants could not claim nil or concessional duty on the footing that the goods were toys, but they remained entitled to Cenvat credit on eligible duty-paid inputs. As the exact duty liability and admissible credit required verification from records and proof of duty payment, the matter was remanded for fresh quantification. Case-Laws Central Excise Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349033