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2015 (9) TMI 523 - SC - Central ExciseExtended period of limitation - assessee would be disputing the classification as approved by the Revenue. However, in spite thereof the goods were not cleared as per the classification approved by the Revenue but at a lower rate on the basis of classification which the assessee thought was the correct classification. Thus on the basis of the misstatement larger period of limitation was invoked. We find that action of the Commissioner on limitation has been upheld by the Tribunal as well after giving the detailed reasons. - Decision of tribunal [2006 (3) TMI 736 - CESTAT MUMBAI] confirmed - Decided against the assessee.
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