https://www.taxtmi.com/caselaws?id=42786 Extended limitation for an excise demand under Section 11A cannot rest solely on a classification dispute. Where approved classification lists were not subjected to a valid provisional assessment or lawful revision, and no material establishes fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty, a notice issued beyond the normal limitation period is without jurisdiction and must be quashed. Excisability of graphite fines requires factual investigation through appropriate proceedings; no declaration of non-liability to duty is available in writ jurisdiction where the taxpayer had classified the goods under the relevant tariff entry. en-us Thu, 31 Aug 1989 00:00:00 +0530 Mon, 14 Jun 2010 12:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42786 Extended limitation for an excise demand under Section 11A cannot rest solely on a classification dispute. Where approved classification lists were not subjected to a valid provisional assessment or lawful revision, and no material establishes fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty, a notice issued beyond the normal limitation period is without jurisdiction and must be quashed. Excisability of graphite fines requires factual investigation through appropriate proceedings; no declaration of non-liability to duty is available in writ jurisdiction where the taxpayer had classified the goods under the relevant tariff entry. Case-Laws Central Excise Thu, 31 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42786