https://www.taxtmi.com/caselaws?id=82329 Where a detailed show cause notice itself proposed both revision of excise classification and demand of duty, and the adjudication confirmed the revised classification from the date of notice, no separate notice under Section 11A of the Central Excises and Salt Act, 1944 was required before recovering the duty. The notice had already put the assessee on notice of the proposed duty liability, so the demand followed the same adjudicatory process. A refund claim could not be used to unsettle the completed levy or recover duty paid pursuant to the revised classification, and Section 11B was treated as inapplicable on these facts. en-us Mon, 03 Oct 1988 00:00:00 +0530 Mon, 04 Jul 2011 13:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82329 Where a detailed show cause notice itself proposed both revision of excise classification and demand of duty, and the adjudication confirmed the revised classification from the date of notice, no separate notice under Section 11A of the Central Excises and Salt Act, 1944 was required before recovering the duty. The notice had already put the assessee on notice of the proposed duty liability, so the demand followed the same adjudicatory process. A refund claim could not be used to unsettle the completed levy or recover duty paid pursuant to the revised classification, and Section 11B was treated as inapplicable on these facts. Case-Laws Central Excise Mon, 03 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82329