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TMI Blog2018 (5) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... s-declaration on the part of the appellant as they had declared the product correctly and claimed the classification as per their understanding of the issue. No case has been made out by Revenue to sustain the invocation of longer period of limitation - appeal allowed on the ground of limitation. - E/853/2008-DB - A/10309/2018 - Dated:- 5-2-2018 - Dr. D. M. Misra, Member (Judicial) And Mr. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit on the ground of limitation. Learned Counsel pointed out that they had declared all the facts to the Revenue. He pointed out that they had filed the classification in the year 1991, 1992 1993 where the product was clearly described and the said classifications were approved by the Revenue. He argued that in these circumstances, invocation of extended period of limitation is not prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y described and Revenue has accepted the classification claimed by the appellant. The appellant have also claimed that they were filing RT-12 returns, which have been duly approved. From the above, it is apparent that there was no mis-declaration on the part of the appellant as they had declared the product correctly and claimed the classification as per their understanding of the issue. 4.1 Le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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