https://www.taxtmi.com/caselaws?id=73824 An earlier quasi-judicial approval of classification lists may be reopened only on legally cognizable grounds such as fresh facts, a change in law, or previously unconsidered material; revocation based on an incorrect factual premise is without proper jurisdiction and cannot stand. The denial of concessional duty under Notification No. 7/80 was also unsustainable because it rested on the mistaken assumption that formaldehyde had been purchased and brought into the factory, whereas the record showed in-house manufacture from methanol. The impugned orders were therefore set aside, although the substantive eligibility for the concession was left open for further examination. en-us Tue, 20 Sep 1983 00:00:00 +0530 Fri, 03 Jun 2011 17:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73824 An earlier quasi-judicial approval of classification lists may be reopened only on legally cognizable grounds such as fresh facts, a change in law, or previously unconsidered material; revocation based on an incorrect factual premise is without proper jurisdiction and cannot stand. The denial of concessional duty under Notification No. 7/80 was also unsustainable because it rested on the mistaken assumption that formaldehyde had been purchased and brought into the factory, whereas the record showed in-house manufacture from methanol. The impugned orders were therefore set aside, although the substantive eligibility for the concession was left open for further examination. Case-Laws Central Excise Tue, 20 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73824