https://www.taxtmi.com/caselaws?id=53823 The Tribunal upheld the classification of 'guar dal flour' under Chapter Heading 1101.00, setting aside the duty and interest demands, along with the penalty imposed by the Commissioner. The appeal was allowed, and the order was issued in favor of the appellants. The Tribunal ruled the invocation of the extended period of limitation as incorrect and unsustainable due to the lack of evidence showing intent to evade duty. en-us Wed, 16 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 13:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53823 The Tribunal upheld the classification of 'guar dal flour' under Chapter Heading 1101.00, setting aside the duty and interest demands, along with the penalty imposed by the Commissioner. The appeal was allowed, and the order was issued in favor of the appellants. The Tribunal ruled the invocation of the extended period of limitation as incorrect and unsustainable due to the lack of evidence showing intent to evade duty. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53823