https://www.taxtmi.com/caselaws?id=90166 An appeal was held to be within time, so the limitation objection against the appellant failed. However, a revised classification list could not be applied retrospectively to disturb an already approved classification list for the earlier period. The approved classification continued to govern past periods, and the request for retrospective effect was rejected. Despite the limitation finding in favour of the appellant, the challenge failed on merits because retrospective displacement of the existing classification was not permitted. en-us Fri, 21 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90166 An appeal was held to be within time, so the limitation objection against the appellant failed. However, a revised classification list could not be applied retrospectively to disturb an already approved classification list for the earlier period. The approved classification continued to govern past periods, and the request for retrospective effect was rejected. Despite the limitation finding in favour of the appellant, the challenge failed on merits because retrospective displacement of the existing classification was not permitted. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90166