https://www.taxtmi.com/caselaws?id=86764 An approved excise classification list, if accepted and acted upon without timely challenge, cannot be revised retrospectively from the original effective date. A later request to alter the classification after the limitation period was ineffective because the earlier approval had attained finality. Where any revision is otherwise permissible, it operates only prospectively, not with retrospective effect. The rejection of relief was therefore consistent with the settled principle that an unchallenged approved classification cannot be reopened beyond limitation. en-us Mon, 07 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86764 An approved excise classification list, if accepted and acted upon without timely challenge, cannot be revised retrospectively from the original effective date. A later request to alter the classification after the limitation period was ineffective because the earlier approval had attained finality. Where any revision is otherwise permissible, it operates only prospectively, not with retrospective effect. The rejection of relief was therefore consistent with the settled principle that an unchallenged approved classification cannot be reopened beyond limitation. Case-Laws Central Excise Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86764