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2018 (6) TMI 1072 - AT - Central ExciseExtended period of limitation - Penalty - Classification of goods - Interpretation of Statute - Held that:- As this Tribunal in the case of Raja Forgings & Gears [2008 (7) TMI 710 - CESTAT, NEW DELHI] has held that this is the case involving interpretation tariff entries, therefore, there is no mis-declaration or classification can be attributable to the assessee - Admittedly, in this case also the appellant have described their goods as part of harvesters combines which is not disputed the items manufactured of the appellant are harvester transmission. In that circumstances, this is the issue of interpretation or classification of the goods in question, therefore, relying on the decision of Raja Forgings & Gears wherein this Tribunal dropped the penalty holding that the issue of interpretation - extended period also not invokable - appeal allowed - decided in favor of appellant.
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