https://www.taxtmi.com/caselaws?id=92592 Approved classification lists govern central excise levy until their correctness is challenged by a show cause notice. Where the proper officer has already approved the classification list, differential duty for a prior period cannot be recovered as a short levy merely by revisiting that approval under Section 11A of the Central Excise Act, 1944. On the facts stated, the demand for the past six months was therefore not sustainable and the appeal succeeded. en-us Thu, 28 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92592 Approved classification lists govern central excise levy until their correctness is challenged by a show cause notice. Where the proper officer has already approved the classification list, differential duty for a prior period cannot be recovered as a short levy merely by revisiting that approval under Section 11A of the Central Excise Act, 1944. On the facts stated, the demand for the past six months was therefore not sustainable and the appeal succeeded. Case-Laws Central Excise Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92592