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2008 (3) TMI 518 - CESTAT, AHMEDABADClassification of goods - Regenerated Methyl Methacrylate Polymer - Demand - Time Limitation - Suppression of Facts - Held that: - the appellant was justifiable in entertaining the bona fide belief that the goods manufactured by them, irrespective of the fact that whether the same are Monomer or Polymer were appropriately classifiable under Chapter 39, in as much as the Supdtt. himself has classified the product under Chapter 39 It is well-settled law that for invoking extended period, some positive act on the part of the assessee to suppress or mis-state with an intent to evade payment of duty is required. We find that positive action is missing in the present case - appeal allowed - decided in favor of appellant.
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