2005 (4) TMI 59 - SCH - Central Excise

Invocation 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.

Summary

The Supreme Court dismissed an appeal against a judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) regarding the availability of the extended period of limitation to the Department when classification lists filed by the assessee were duly approved. The Court upheld the Tribunal's decision based on a previous case law and found no reason to interfere.