https://www.taxtmi.com/caselaws?id=51343 Contemporaneous supply orders, invoices and the partner's statement showed that the contracts were for complete pre-fabricated buildings, so the goods were classifiable under sub-heading 94.06 rather than as steel structures and components. Deliberate misdescription in invoices and classification lists amounted to suppression of material facts, supporting invocation of the extended period of limitation and defeating the time-bar plea. The record-based case also did not show prejudice from denial of cross-examination. The company's penalty was reduced to the earlier level, while the other penalties were maintained. en-us Mon, 18 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 12:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51343 Contemporaneous supply orders, invoices and the partner's statement showed that the contracts were for complete pre-fabricated buildings, so the goods were classifiable under sub-heading 94.06 rather than as steel structures and components. Deliberate misdescription in invoices and classification lists amounted to suppression of material facts, supporting invocation of the extended period of limitation and defeating the time-bar plea. The record-based case also did not show prejudice from denial of cross-examination. The company's penalty was reduced to the earlier level, while the other penalties were maintained. Case-Laws Central Excise Mon, 18 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51343