Approved classification list barred retrospective excise demand for the prior six-month period under the applicable notice provisions.

An approved classification list did not permit retrospective confirmation of excise demand under Section 11A for the six months preceding the show cause notice. The Commissioner (Appeals)' view was supported by the Supreme Court decision relied on in the order, and the demand for the earlier period was therefore held impermissible on the facts. The Revenue's appeal failed.

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Issues: Whether, in respect of an approved classification list, a demand under Section 11A of the Central Excise Act, 1944 could be confirmed retrospectively for six months prior to the show cause notice.

Analysis: The approved classification list was held not to permit confirmation of demand for the earlier period. The view taken by the Commissioner (Appeals) was found to be supported by the Supreme Court decision relied upon in the order.

Conclusion: Retrospective confirmation of demand for six months was not permissible on the facts of the case, and the Revenue's appeal failed.

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