2008 (9) TMI 684

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..... Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal is as regards the correct classification of Taspa yarn manufactured by the appellants. Whereas the appellants have claimed the classification of the same under chapter heading 5606.00, Revenue has classified the same as falling under heading 5402.62 and accordingly differential duty stands confirmed .....

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..... ntion to the Tribunal s decision in the case of M/s. Liberty Phosphate Ltd. v. CCE, Vadodara [2007 (218) E.L.T. 447 (Tri.-Ahmd.)] laying down that when the disputed issue of interpretation was the subject matter of litigation before different authorities and different views were being expressed, no malafide on the part of the assessee can be arrived at. As such submits the ld. Advocate that the de .....

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..... intend to evade payment of duty. Apart from that we note that the yarn in question is being cleared after filing the declaration classifying the goods under chapter 56 and after paying duty in terms of the said tariff heading. As such, the longer period of limitation is not available to the Revenue. We accordingly set aside the impugned order on the point of limitation and allow the appeal with c .....

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