https://www.taxtmi.com/caselaws?id=81050 Demand notices for differential duty issued beyond the normal limitation period, or under the extended period on allegations of suppression, must be initiated by the authority empowered under the statutory scheme; notices issued by an Assistant Collector in that setting were treated as without jurisdiction, and the related corrigenda could not stand. Where the tariff classification of process oils and the connected refund claims had not been properly examined, the matter required de novo adjudication after notice and personal hearing, with fresh determination of the classification issue in accordance with law. en-us Wed, 16 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 10:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81050 Demand notices for differential duty issued beyond the normal limitation period, or under the extended period on allegations of suppression, must be initiated by the authority empowered under the statutory scheme; notices issued by an Assistant Collector in that setting were treated as without jurisdiction, and the related corrigenda could not stand. Where the tariff classification of process oils and the connected refund claims had not been properly examined, the matter required de novo adjudication after notice and personal hearing, with fresh determination of the classification issue in accordance with law. Case-Laws Central Excise Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81050