https://www.taxtmi.com/caselaws?id=48855 Where clearances were made on approved classification lists and the classification had already been finalised after verification, the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act was not available. In the absence of material showing fraud, suppression of facts, misstatement, or any contravention with intent to evade duty, and with departmental circulars and prior orders supporting the same classification view, the demand was treated as time-barred in favour of the assessee. en-us Fri, 20 Oct 2000 00:00:00 +0530 Fri, 06 Aug 2010 18:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48855 Where clearances were made on approved classification lists and the classification had already been finalised after verification, the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act was not available. In the absence of material showing fraud, suppression of facts, misstatement, or any contravention with intent to evade duty, and with departmental circulars and prior orders supporting the same classification view, the demand was treated as time-barred in favour of the assessee. Case-Laws Central Excise Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48855