https://www.taxtmi.com/caselaws?id=358175 The extended period of limitation was unavailable where the assessee had disclosed the goods model in the classification declaration and the record did not show fraud, wilful suppression, or deliberate misstatement. The dispute on classification and exemption eligibility was treated as contentious, so rejection of the exemption claim on merits did not by itself justify longer limitation. The earlier tribunal observations were regarded as merged in the Supreme Court decision, and reconsideration was confined to limitation. The matter was thus resolved in favour of the assessee on the limitation issue. en-us Fri, 02 Mar 2018 00:00:00 +0530 Fri, 06 Apr 2018 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358175 The extended period of limitation was unavailable where the assessee had disclosed the goods model in the classification declaration and the record did not show fraud, wilful suppression, or deliberate misstatement. The dispute on classification and exemption eligibility was treated as contentious, so rejection of the exemption claim on merits did not by itself justify longer limitation. The earlier tribunal observations were regarded as merged in the Supreme Court decision, and reconsideration was confined to limitation. The matter was thus resolved in favour of the assessee on the limitation issue. Case-Laws Central Excise Fri, 02 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358175