https://www.taxtmi.com/caselaws?id=50760 Where removals were made under an approved classification list and all material facts were disclosed, the extended limitation period under central excise law was unavailable absent fraud, suppression, or wilful misstatement with intent to evade duty. The demand was therefore time-barred because the show cause notices were issued beyond the normal period and a later change of view on classification could not revive limitation. The associated interest demand for the earlier period was also held unsustainable in light of the statutory provision relied upon. The appeals succeeded and the impugned orders were set aside. en-us Mon, 13 Aug 2001 00:00:00 +0530 Wed, 08 Sep 2010 13:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50760 Where removals were made under an approved classification list and all material facts were disclosed, the extended limitation period under central excise law was unavailable absent fraud, suppression, or wilful misstatement with intent to evade duty. The demand was therefore time-barred because the show cause notices were issued beyond the normal period and a later change of view on classification could not revive limitation. The associated interest demand for the earlier period was also held unsustainable in light of the statutory provision relied upon. The appeals succeeded and the impugned orders were set aside. Case-Laws Central Excise Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50760