https://www.taxtmi.com/caselaws?id=47635 The Supreme Court upheld the Tribunal's decision that the extended period of limitation under Section 11A of the Central Excise Act, 1944 could not be invoked due to the approval of the classification list by the Assistant Collector. Despite a potential incorrect reclassification, the approval was found to be based on a detailed investigation without any suppression of facts. The Court disposed of the civil appeals accordingly, with no order as to costs, clarifying that the approved classification list prevented the extended period of limitation from applying. en-us Thu, 20 Apr 2006 00:00:00 +0530 Sat, 19 Apr 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47635 The Supreme Court upheld the Tribunal's decision that the extended period of limitation under Section 11A of the Central Excise Act, 1944 could not be invoked due to the approval of the classification list by the Assistant Collector. Despite a potential incorrect reclassification, the approval was found to be based on a detailed investigation without any suppression of facts. The Court disposed of the civil appeals accordingly, with no order as to costs, clarifying that the approved classification list prevented the extended period of limitation from applying. Case-Laws Central Excise Thu, 20 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47635