https://www.taxtmi.com/caselaws?id=779882 CESTAT New Delhi - AT allowed the appeal and set aside the impugned demand and penalty. The Tribunal found the CRCL test reports unreliable and procedurally defective (no methods/composition disclosed, samples improperly handled), undermining classification as branded chewing tobacco. The record showed the manufacturer had declared product changes and the Department previously accepted assessment orders, negating suppression. Extended limitation was not invoked for the demand and penalty under s.11AC was unsustainable. All duties, interest and penalties ordered were therefore rescinded and the appeal allowed. en-us Thu, 18 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779882 CESTAT New Delhi - AT allowed the appeal and set aside the impugned demand and penalty. The Tribunal found the CRCL test reports unreliable and procedurally defective (no methods/composition disclosed, samples improperly handled), undermining classification as branded chewing tobacco. The record showed the manufacturer had declared product changes and the Department previously accepted assessment orders, negating suppression. Extended limitation was not invoked for the demand and penalty under s.11AC was unsustainable. All duties, interest and penalties ordered were therefore rescinded and the appeal allowed. Case-Laws Central Excise Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779882