2008 (9) TMI 820

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..... pondent. [Order per : B.S.V. Murthy, Member (T)]. -  In this appeal, the Revenue is challenging the decision of Commissioner (Appeals), wherein he did not uphold the department's allegation that respondent has suppressed facts and has mis-classified Round Mesh Mosquito Netting Cotton Fabrics, manufactured by them during the period 16-3-95 to 24-11-05. The respondent had classified the same .....

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..... en in the classification list, if the assessee has given wrong heading, it cannot be said that there is suppression. Therefore, we do not find any reason to interfere with the order of the Commissioner (Appeals), who has correctly held that there was no suppression and therefore, the extended period for payment of the demand was not available to the Revenue. Accordingly, the appeals filed by Reven .....

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