https://www.taxtmi.com/caselaws?id=81630 A corrigendum revising an approved classification list to impose additional duty liability was held invalid because no prior show cause notice had been issued; a later hearing before the Assistant Collector did not cure the breach of natural justice. For computation under Notification No. 44/82-Central Excise, only clearances of the specified goods could be considered, and clearances of Paints and Varnishes could not be added to the aggregate value. The assessee therefore remained within the prescribed limit and was entitled to the notification benefit with consequential relief. en-us Mon, 04 Feb 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81630 A corrigendum revising an approved classification list to impose additional duty liability was held invalid because no prior show cause notice had been issued; a later hearing before the Assistant Collector did not cure the breach of natural justice. For computation under Notification No. 44/82-Central Excise, only clearances of the specified goods could be considered, and clearances of Paints and Varnishes could not be added to the aggregate value. The assessee therefore remained within the prescribed limit and was entitled to the notification benefit with consequential relief. Case-Laws Central Excise Mon, 04 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81630