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2016 (1) TMI 1153 - AT - Central ExciseDemand - Classification - Povidone Iodine IP/USP - Penalty - Period of limitation - Held that: - Chemical Examiner report is stating that the product is chemically modified polymer; appellant did not challenge the Chemical Examiner’s report - the product which is imported is classified under chapter no. 39, same product manufactured in India also merits to be classified under chapter 39 only and not under chapter 29 as claimed by appellant. when the appellant had field classification list seeking the classification of the products in a particular chapter i.e. chapter no. 29, on the basis of earlier approved classification list, revenue authorities cannot allege suppression or mis-statement with the intention to evade duty, in as much, when an assessee has followed the earlier classification lists as were approved by the department and discharged duty, in our view, show cause notice dated 12-01-1999 is time barred for demanding differential duty for the period May, 1995 to October 1997, as there is no dispute that the appellant had filed the classification lists to the authorities. Show cause notice dated 12.01.1999 is blatantly time barred, as during the relevant period show cause notice has to be issued within 6 month for demand of duty with the limitation period, for invoking the extended period, there has to be a positive evidence of misstatement and suppression of the facts - Appeal allowed.
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