https://www.taxtmi.com/caselaws?id=444889 SC addressed invocation of the extended period of limitation based on alleged misclassification and willful misstatement; the court found the tribunal's rejection of extended limitation incompatible with facts and law, reversed the tribunal, and affirmed that extended limitation was properly invoked because deliberate misclassification to avoid duty was established. On classification, the court examined declarations, capacity determination orders, and factual distinctions from prior precedents, and concluded there was misclassification warranting reclassification as chewing tobacco; this outcome favored the Revenue. On penalty under the applicable rule, the court found no intent to evade duty and upheld the absence of penalty. en-us Fri, 20 Oct 2023 00:00:00 +0530 Sat, 06 Jun 2026 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444889 SC addressed invocation of the extended period of limitation based on alleged misclassification and willful misstatement; the court found the tribunal's rejection of extended limitation incompatible with facts and law, reversed the tribunal, and affirmed that extended limitation was properly invoked because deliberate misclassification to avoid duty was established. On classification, the court examined declarations, capacity determination orders, and factual distinctions from prior precedents, and concluded there was misclassification warranting reclassification as chewing tobacco; this outcome favored the Revenue. On penalty under the applicable rule, the court found no intent to evade duty and upheld the absence of penalty. Case-Laws Central Excise Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444889