Authorities can retroactively alter classification rates up to six months pre-notice.

The Supreme Court allowed the appeal in part, ruling that authorities can impose altered classification rates retrospectively for up to six months before notice under Section 11A, even without allegations of suppression or concealment.

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The Supreme Court allowed the appeal in part, stating that authorities can levy altered classification rate with retrospective effect for a period of six months prior to the notice under Section 11A, without allegations of suppression or concealment. (Case citation: 1996 (1) TMI 136 - SC)

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