https://www.taxtmi.com/caselaws?id=86704 On revision of classification, duty demand can be raised only from the date of the show cause notice and not for any earlier period, where the revised classification is proposed through that notice. The text states that this principle was applied by reference to Supreme Court authority and that the demand was therefore confined to the notice period, operating in favour of the assessee. The operative effect is that reclassification does not justify retrospective duty recovery for periods before issuance of the notice. en-us Thu, 05 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86704 On revision of classification, duty demand can be raised only from the date of the show cause notice and not for any earlier period, where the revised classification is proposed through that notice. The text states that this principle was applied by reference to Supreme Court authority and that the demand was therefore confined to the notice period, operating in favour of the assessee. The operative effect is that reclassification does not justify retrospective duty recovery for periods before issuance of the notice. Case-Laws Central Excise Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86704