https://www.taxtmi.com/caselaws?id=74945 Differential excise duty cannot be sustained by retrospectively treating approved price lists as amended unless the assessee was specifically put to notice on that basis; a notice confined to differential duty is insufficient for that broader revision. At the same time, where an earlier departmental order fixing liability from a specified date remains unchallenged, that order continues to operate, and duty may be recovered from that date. The Tribunal also followed the binding High Court view that duty paid on yarn under the compounded levy forms part of the assessable value of cotton fabrics, sustaining the demand only from 3-5-1977. en-us Wed, 05 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74945 Differential excise duty cannot be sustained by retrospectively treating approved price lists as amended unless the assessee was specifically put to notice on that basis; a notice confined to differential duty is insufficient for that broader revision. At the same time, where an earlier departmental order fixing liability from a specified date remains unchallenged, that order continues to operate, and duty may be recovered from that date. The Tribunal also followed the binding High Court view that duty paid on yarn under the compounded levy forms part of the assessable value of cotton fabrics, sustaining the demand only from 3-5-1977. Case-Laws Central Excise Wed, 05 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74945