https://www.taxtmi.com/caselaws?id=762189 Body-building activity on duty-paid chassis was not accepted as qualifying under Chapter Heading 8707 for the claimed exemption, as the precedents cited were distinguishable on facts and did not displace the department's classification view. Regular filing of ER-1 returns disclosing the adopted classification negatived suppression or wilful misstatement, so the extended period of limitation could not be invoked and penalty could not be sustained. The demand therefore survives only for the normal limitation period, while the extended-period demand is set aside and penalty is deleted. en-us Wed, 20 Nov 2024 00:00:00 +0530 Wed, 27 Nov 2024 08:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762189 Body-building activity on duty-paid chassis was not accepted as qualifying under Chapter Heading 8707 for the claimed exemption, as the precedents cited were distinguishable on facts and did not displace the department's classification view. Regular filing of ER-1 returns disclosing the adopted classification negatived suppression or wilful misstatement, so the extended period of limitation could not be invoked and penalty could not be sustained. The demand therefore survives only for the normal limitation period, while the extended-period demand is set aside and penalty is deleted. Case-Laws Central Excise Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762189