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2011 (6) TMI 529 - AT - Central ExcisePenalty – suppression - appellant Company have filed declaration on 23rd October, 2000 to classify their product under Sub-Heading 2710.90 which was very well in the knowledge of the departmental officers. If the department was of the view that their product is to be classified under sub-Heading 3811.00, the investigation would have been started immediately on filing the classification list which they have failed to do so – Held that:- classification list was in the knowledge of the department in October, 2000, therefore allegation of suppression is not sustainable, hence, the extended period of limitation is not invokable. penalty is not imposable on the appellants
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