2015 (9) TMI 523

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..... ngram Singh Bhonsle, Adv., Ms. Kanika Baweja, Adv., Ms. Paromita Majumdar, Adv. For M/s. J. S. Wad & Co. For the Respondent : Mr. Balaji Srinivasan, Adv., Mr. Ritesh Kumar, Adv., Mr. B. Krishna Prasad,Adv. ORDER Though the dispute that initially started pertained to the classification of the product of the appellant/assessee herein viz. plastic PVC flexible sheeting exceeding thickness of 0. .....

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..... eof 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. .....

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