https://www.taxtmi.com/caselaws?id=73434 Approved classification lists governed duty liability until modified under the prescribed procedure, so where Handloom cess was omitted from an approved list, the proper course was to amend the list or invoke the recovery mechanism for non-levied duty. A demand raised merely by directing payment through RT-12 returns, without issuing a show-cause notice and completing regular adjudication, did not follow the required procedure and was therefore unsustainable. The lower authorities' demands were set aside. en-us Tue, 01 Dec 1987 00:00:00 +0530 Tue, 31 May 2011 18:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73434 Approved classification lists governed duty liability until modified under the prescribed procedure, so where Handloom cess was omitted from an approved list, the proper course was to amend the list or invoke the recovery mechanism for non-levied duty. A demand raised merely by directing payment through RT-12 returns, without issuing a show-cause notice and completing regular adjudication, did not follow the required procedure and was therefore unsustainable. The lower authorities' demands were set aside. Case-Laws Central Excise Tue, 01 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73434