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<h1>Excise duty levy upheld based on approved list; past 6 months' demand void if list approved. Appeal allowed.</h1> The Tribunal ruled that levy of excise duty based on an approved classification list is valid until challenged, and no demand for the past 6 months can be ... Demand - Classification list The issue was whether demand for past 6 months can be made under Section 11A of the Central Excise Act when the classification list is approved. The Tribunal ruled that levy of excise duty based on approved classification list is correct until challenged, and no demand for past 6 months can be raised if the list was approved. The appeal against the demand was allowed.
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