https://www.taxtmi.com/caselaws?id=757439 CESTAT Chennai held that pantographs and parts exclusively used in railway locomotives should be classified under Chapter 86 rather than CTH 8535, as revenue failed to establish proper classification. Extended period of limitation was rejected due to lack of evidence showing intentional duty evasion. Interest remained payable on duty for normal period as mandated by statute, following SC precedent. Penalty was set aside as no blameworthy act with evasion intent was established. Appeal disposed accordingly. en-us Thu, 22 Aug 2024 00:00:00 +0530 Tue, 27 Aug 2024 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757439 CESTAT Chennai held that pantographs and parts exclusively used in railway locomotives should be classified under Chapter 86 rather than CTH 8535, as revenue failed to establish proper classification. Extended period of limitation was rejected due to lack of evidence showing intentional duty evasion. Interest remained payable on duty for normal period as mandated by statute, following SC precedent. Penalty was set aside as no blameworthy act with evasion intent was established. Appeal disposed accordingly. Case-Laws Central Excise Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757439