https://www.taxtmi.com/caselaws?id=73889 Withdrawal of the set-off under the amended excise notification meant the appellants could not claim proforma credit for the past period, especially as retrospective permission had already been refused and that refusal had attained finality. The subsequent demand of duty was also held maintainable because the amendment came to light only after approval of the classification list, resulting in a short-levy recoverable under the short-levy provision within the permissible period. The challenge that approval of the classification list barred the demand was rejected, and the duty demand was sustained. en-us Fri, 29 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 12:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73889 Withdrawal of the set-off under the amended excise notification meant the appellants could not claim proforma credit for the past period, especially as retrospective permission had already been refused and that refusal had attained finality. The subsequent demand of duty was also held maintainable because the amendment came to light only after approval of the classification list, resulting in a short-levy recoverable under the short-levy provision within the permissible period. The challenge that approval of the classification list barred the demand was rejected, and the duty demand was sustained. Case-Laws Central Excise Fri, 29 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73889