1999 (2) TMI 117 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants, processors of gray fabrics, stating that the extended period for demanding duty cannot be invoked as the department knew about the wrong classification when the test results were received. The appellants were not the manufacturers of the fabric and relied on supplier declarations, so the wrong declaration was not deliberate. The appeal was allowed on the point of limitation.