https://www.taxtmi.com/caselaws?id=73168 A departmental reassessment based only on a revised classification view, without discovery of new facts or a true short levy, does not support recovery of differential duty for the past period under Rule 10 of the Central Excise Rules, 1944. The earlier demand was therefore outside the scope of the short-levy provision and the notice dated 1-4-1978 was not a valid demand notice for antecedent recovery. However, the revised classification at crude rate was accepted prospectively from 7-2-1978, so the reassessment operated only from the trade notice date onward. en-us Wed, 01 Jul 1987 00:00:00 +0530 Sat, 28 May 2011 15:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73168 A departmental reassessment based only on a revised classification view, without discovery of new facts or a true short levy, does not support recovery of differential duty for the past period under Rule 10 of the Central Excise Rules, 1944. The earlier demand was therefore outside the scope of the short-levy provision and the notice dated 1-4-1978 was not a valid demand notice for antecedent recovery. However, the revised classification at crude rate was accepted prospectively from 7-2-1978, so the reassessment operated only from the trade notice date onward. Case-Laws Central Excise Wed, 01 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73168