https://www.taxtmi.com/caselaws?id=359625 Extended limitation for central excise demand was not sustainable where the assessee had filed classification lists, correctly described the product, and the Revenue had accepted the classification and returns. On those facts, there was no misdeclaration or concealment by the assessee, so the longer period could not be invoked merely because an earlier Tribunal decision existed. The limitation objection therefore failed, and the demand and penalty could not survive on that basis. en-us Mon, 05 Feb 2018 00:00:00 +0530 Thu, 03 May 2018 06:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359625 Extended limitation for central excise demand was not sustainable where the assessee had filed classification lists, correctly described the product, and the Revenue had accepted the classification and returns. On those facts, there was no misdeclaration or concealment by the assessee, so the longer period could not be invoked merely because an earlier Tribunal decision existed. The limitation objection therefore failed, and the demand and penalty could not survive on that basis. Case-Laws Central Excise Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359625