https://www.taxtmi.com/highlights?id=54765 Classification of goods - RBD Palm Stearin - Making a wrong claim of classification, per se, is neither fraud nor collusion nor wilful misstatement nor suppression of any facts. It is just a wrong claim. If the claim is wrong in the ER-1 returns, it was open for the revenue to have raised demand by issuing a show cause notice immediately. - there is no ground for invoking extended period of limitation - AT en-us Tue, 15 Sep 2020 10:59:38 +0530 Tue, 15 Sep 2020 10:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54765 Classification of goods - RBD Palm Stearin - Making a wrong claim of classification, per se, is neither fraud nor collusion nor wilful misstatement nor suppression of any facts. It is just a wrong claim. If the claim is wrong in the ER-1 returns, it was open for the revenue to have raised demand by issuing a show cause notice immediately. - there is no ground for invoking extended period of limitation - AT Highlights Central Excise Tue, 15 Sep 2020 10:59:38 +0530 https://www.taxtmi.com/highlights?id=54765