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2016 (5) TMI 604 - SUPREME COURT

2016 (5) TMI 604 - SUPREME COURT - 2016 (334) E.L.T. A120 (SC) - Invokation of extended period of limitation - Section 11A(1) of the Central Excise Act, 1944 - Classification of goods - Classification as shampoo or ayurvedic liquid soap - Deliberate suppression of production and clearance of excisable goods - evasion of central excise duty - Petitioner contended that the goods being classifiable under chapter heading 3003.20, approved by this Court in Meghdoot Gramodyog Sewa Sansthan v. C.C.E., .....

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ned. It is submitted by Mr. Agrawal that the High Court has committed grave error in answering the question No. 1 in the Central Excise Reference No. 8 of 2004 in favour of the Revenue in an erroneous manner that the extended period of limitation would be applicable, inasmuch as the goods in question were excisable and removal thereof without paying duty was in contravention of the provisions of the Act. It is urged by him that the goods involved herein are, Dena Ji Brand Satritha shampoo, Dena .....

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