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2015 (7) TMI 1061 - HC - Central ExciseClassification of the switches and stator panel - invoking extended period of limitation - Held that:- A perusal of the show cause notice and the adjudicating order does not reveal there has been any allegation or finding of wilful misstatement or suppression of facts by the petitioner inasmuch as it was not disputed that the detailed functioning of the switches and stator panel was obtained from the petitioner subsequently. The classification made by the petitioner not having been demonstrated to be a wilful mis-statement or there being wilful suppression of facts with regard thereto, this Court finds that the challenge of the petitioner succeeds. The show cause notice dated 9th February, 1994 and the order in original dated 30th November, 2005 are set aside. Mr. Bharadwaj had submitted that the show cause and the order in original could not be set aside since the appellate order was duly made and therefore cannot operate in a vacuum. The point thus raised has also been answered by the Supreme Court in Mohammad Nooh (1957 (9) TMI 42 - SUPREME COURT).
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