https://www.taxtmi.com/caselaws?id=371242 A classification dispute was treated as debatable where the assessee had disclosed its classification claim in correspondence seeking exemption and the department had earlier accepted the product classification in the registration record. On those facts, the department was held to have knowledge of the relevant material, so the extended period could not be invoked without suppression, misdeclaration, or mala fide intent. As the show cause notice was issued beyond the normal period, the demand for the disputed period was time barred, and the matter was disposed of on limitation without examining classification on merits. en-us Fri, 30 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371242 A classification dispute was treated as debatable where the assessee had disclosed its classification claim in correspondence seeking exemption and the department had earlier accepted the product classification in the registration record. On those facts, the department was held to have knowledge of the relevant material, so the extended period could not be invoked without suppression, misdeclaration, or mala fide intent. As the show cause notice was issued beyond the normal period, the demand for the disputed period was time barred, and the matter was disposed of on limitation without examining classification on merits. Case-Laws Central Excise Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371242