Approved classification list bars short-levy demand for past duty when no valid challenge has been raised.

Approved classification lists govern central excise levy until their correctness is challenged by a show cause notice. Where the proper officer has already approved the classification list, differential duty for a prior period cannot be recovered as a short levy merely by revisiting that approval under Section 11A of the Central Excise Act, 1944. On the facts stated, the demand for the past six months was therefore not sustainable and the appeal succeeded.

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Issues: Whether duty for the past six months could be demanded under Section 11A of the Central Excise Act, 1944 when the classification list had already been approved.

Analysis: The approved classification list governed the levy until its correctness was put in issue by a show cause notice. On the facts, the classification list had been approved by the proper officer, and the demand sought to treat the duty as a short levy notwithstanding that approval. In view of the governing principle that differential duty cannot be recovered as short levy on the basis of an approved classification list, the demand could not be sustained.

Conclusion: The demand for the past six months was not sustainable and the appeal succeeded.

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