https://www.taxtmi.com/caselaws?id=771092 CESTAT Allahabad set aside the adjudication order invoking extended limitation period for duty demand. The tribunal held no suppression was established as the appellant disclosed correct information regarding classification under tariff item 2106 9011 and exemption claims. Revenue was already aware of material facts including classification and valuation methodology. Non-submission of price list was not grounds for extended limitation since duty was paid under Section 4A without revenue objection. The tribunal found charges of suppression were based on grounds not present in the original adjudication order, making it legally impermissible. Appeal allowed with consequential relief. en-us Mon, 19 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771092 CESTAT Allahabad set aside the adjudication order invoking extended limitation period for duty demand. The tribunal held no suppression was established as the appellant disclosed correct information regarding classification under tariff item 2106 9011 and exemption claims. Revenue was already aware of material facts including classification and valuation methodology. Non-submission of price list was not grounds for extended limitation since duty was paid under Section 4A without revenue objection. The tribunal found charges of suppression were based on grounds not present in the original adjudication order, making it legally impermissible. Appeal allowed with consequential relief. Case-Laws Central Excise Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771092