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2011 (4) TMI 128 - SC - Central ExcisePenalty - Limitation - Classifications - Jaljira masala - The classification lists were duly approved by the Department from time to time - All the facts were known to the Department, whose officers had visited the factory of the assessee on at least 12 occasions - In the circumstances, do not find any infirmity in the reasoning given by the Tribunal in coming to the conclusion that there was no wilful suppression on the part of the assessee enabling the Department to invoke the extended period of limitation under the proviso to section 11A(1) of the 1944 Act - Therefore, the appeal has no merit and is dismissed.
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