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2005 (4) TMI 59 - SCH - Central ExciseInvocation of extended period of limitation - Approval of classification list - Held that:- Court in the case of O.K. Play (India) Ltd. v. CCE, Delhi-III, (Gurgaon) reported in [2005 (2) TMI 114 - SUPREME COURT OF INDIA] held that in cases where classification list filed by the assessees have been duly approved then the extended period of limitation would not be available to the Department. We are in agreement with this view. We, therefore, see no infirmity in the impugned Judgment - Decided against Revenue.
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