https://www.taxtmi.com/caselaws?id=51543 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act requires proof of suppression or wilful misstatement with intent to evade duty, and where departmental knowledge and prior classification proceedings negate such intent, the extended period and related penalties cannot be sustained. For the normal period, the product remains dutiable on the basis of the binding classification as tooth powder under heading 33.06, and the assessable value must be recomputed on a cum-duty basis where duty was not separately recovered. A refund claim for duty paid in the later period was not maintainable in view of the classification determination. en-us Mon, 29 Jul 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51543 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act requires proof of suppression or wilful misstatement with intent to evade duty, and where departmental knowledge and prior classification proceedings negate such intent, the extended period and related penalties cannot be sustained. For the normal period, the product remains dutiable on the basis of the binding classification as tooth powder under heading 33.06, and the assessable value must be recomputed on a cum-duty basis where duty was not separately recovered. A refund claim for duty paid in the later period was not maintainable in view of the classification determination. Case-Laws Central Excise Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51543