https://www.taxtmi.com/caselaws?id=89416 An approved excise classification list is not immune from review merely because it was earlier accepted by the same authority. The proper excise authority may adopt a different view on classification, provided the grounds for revision are clearly communicated through the show cause notice and the assessee is given an opportunity to meet the departmental case. The lower appellate authority therefore erred in treating prior approval as a bar to review by the officer who had originally approved the list. en-us Thu, 29 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89416 An approved excise classification list is not immune from review merely because it was earlier accepted by the same authority. The proper excise authority may adopt a different view on classification, provided the grounds for revision are clearly communicated through the show cause notice and the assessee is given an opportunity to meet the departmental case. The lower appellate authority therefore erred in treating prior approval as a bar to review by the officer who had originally approved the list. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89416