2002 (5) TMI 489

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..... : Justice K.K. Usha, President]. The main contention raised by the appellant is that the demand is barred by limitation. The appellant is manufacturing Varnish which was initially classified under heading 3208.90. Later by communication dated 2-4-92 the assessee informed the department that more appropriate heading is 3210.90. The department took steps to get the product tested and the test .....

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..... ntral Excise Rules, 1944 with an intent to evade the payment of Central Excise duty. 3. We are not able to sustain the above order. The classification order was passed by the authorities after the receipt of the test report. It cannot be in any manner contended that the assessee was guilty of wilful mis-statement or suppression of facts and fraud. Under these circumstances, the assessee is fully .....

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