2015 (9) TMI 523

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..... classification which the assessee thought was the correct classification. Thus on the basis of the misstatement larger period of limitation was invoked. We find that action of the Commissioner on limitation has been upheld by the Tribunal as well after giving the detailed reasons. - Decision of tribunal [2006 (3) TMI 736 - CESTAT MUMBAI] confirmed - Decided against the assessee. - Civil Appeal No .....

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..... ue as to whether respondent/revenue could invoke the extended period of limitation as per proviso to Section 11A of the Central Excise Act, 1944. The period in question is February, 1990 to February, 1991 and show cause notice was issued on 28.2.1995. In the show cause notice it was alleged that the assessee had made misstatement to the effect that it would be clearing the goods at a higher rate i .....

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