https://www.taxtmi.com/caselaws?id=93412 The appellant's appeal regarding an increase in excise duty on manufactured goods was partly allowed by the Supreme Court. The Court held that demands for duty before the issuance of a show cause notice were barred if assessments aligned with approved classification lists. As the duty demand was not sustainable for the period before March 1, 1992, no penalty was imposed. The appellant was directed to pay the duty demand from March 1, 1992, based on the revised classification lists filed. en-us Wed, 16 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 11:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93412 The appellant's appeal regarding an increase in excise duty on manufactured goods was partly allowed by the Supreme Court. The Court held that demands for duty before the issuance of a show cause notice were barred if assessments aligned with approved classification lists. As the duty demand was not sustainable for the period before March 1, 1992, no penalty was imposed. The appellant was directed to pay the duty demand from March 1, 1992, based on the revised classification lists filed. Case-Laws Central Excise Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93412