https://www.taxtmi.com/caselaws?id=419467 Limitation governed the dispute once classification had already been decided against the assessee. The department was held unable to invoke the extended period because the assessee had disclosed the relevant facts through classification lists and an exemption claim, so there was no suppression with intent to evade duty. Limitation was treated as a mixed question of law and fact that could be raised at any stage. As the demand was time-barred, the duty liability failed, and the consequential penalty also could not survive. en-us Thu, 10 Mar 2022 00:00:00 +0530 Sat, 12 Mar 2022 08:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419467 Limitation governed the dispute once classification had already been decided against the assessee. The department was held unable to invoke the extended period because the assessee had disclosed the relevant facts through classification lists and an exemption claim, so there was no suppression with intent to evade duty. Limitation was treated as a mixed question of law and fact that could be raised at any stage. As the demand was time-barred, the duty liability failed, and the consequential penalty also could not survive. Case-Laws Central Excise Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419467