2000 (1) TMI 233

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..... wal, Member (T)]. The issue involved in this appeal filed by M/s. I.V.P. Ltd. is whether the extended period of limitation under Section 11A of the Central Excise Act is invokable in the circumstances of the case. 2. Shri Gopal Prasad, learned Advocate, submitted that they had filed a classification list No. 5/86 in which Aluminium products were classified by them under sub-heading No. 84 .....

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..... ction 11A of the Central Excise Act. We heard Shri Jagdish Singh, learned D.R., also. 3. It is admitted fact that a classification list filed by the appellants classifying their product under Chapters 84 85 was duly approved and even a show cause notice was issued in 1987 to change the classification to Chapter 69. In the light of these facts the Department cannot allege that there was misdecl .....

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