2000 (1) TMI 233 - AT - Central Excise

Summary

The appeal by M/s. I.V.P. Ltd. questioned the invocation of the extended period of limitation under Section 11A of the Central Excise Act. The classification list approved by the Asstt. Commissioner was upheld by the Tribunal, and it was found that the Department cannot allege misdeclaration by the appellants, leading to the appeal being allowed.