https://www.taxtmi.com/caselaws?id=389587 Extended limitation for demand of duty was held unsustainable where the record showed the department was aware of clearances under the claimed tariff classification and the assessee had already replied to the classification issue. No positive evidence established deliberate suppression of facts or any conscious intent to evade duty. The dispute was treated as a classification issue arising during a transitional regime after the introduction of the 8-digit tariff structure, and that fact pattern alone did not justify invoking the extended period. The duty demand based on extended limitation was therefore set aside in favour of the assessee. en-us Mon, 18 Nov 2019 00:00:00 +0530 Thu, 12 Dec 2019 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389587 Extended limitation for demand of duty was held unsustainable where the record showed the department was aware of clearances under the claimed tariff classification and the assessee had already replied to the classification issue. No positive evidence established deliberate suppression of facts or any conscious intent to evade duty. The dispute was treated as a classification issue arising during a transitional regime after the introduction of the 8-digit tariff structure, and that fact pattern alone did not justify invoking the extended period. The duty demand based on extended limitation was therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389587