https://www.taxtmi.com/caselaws?id=392719 Concessional duty under Notification No. 10/2006-CE applies to paver blocks classified within covered Chapter 68 tariff entries unless specifically excluded; a distinction between paver blocks and building blocks does not justify denying the benefit merely because of sub-classification. Disclosure to the department of the claimed notification benefit and reduced duty payment negates suppression as a basis for invoking the extended limitation period. Consequently, the duty demand and related penalties were set aside, and the impugned order was reversed. en-us Mon, 09 Sep 2019 00:00:00 +0530 Thu, 27 Feb 2020 07:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392719 Concessional duty under Notification No. 10/2006-CE applies to paver blocks classified within covered Chapter 68 tariff entries unless specifically excluded; a distinction between paver blocks and building blocks does not justify denying the benefit merely because of sub-classification. Disclosure to the department of the claimed notification benefit and reduced duty payment negates suppression as a basis for invoking the extended limitation period. Consequently, the duty demand and related penalties were set aside, and the impugned order was reversed. Case-Laws Central Excise Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392719