https://www.taxtmi.com/caselaws?id=93418 Clearances made on the basis of approved classification lists and approved price lists could not later be treated as undervalued for recovery of differential excise duty. Where the departmental authorities had already approved the basis on which the goods were cleared, the Department was not entitled to issue a show cause notice or sustain a short-levy demand on the same clearances. The adjudication was held unsustainable because the approved lists governed valuation and classification at the time of clearance, and the differential duty demand was set aside in favour of the assessee. en-us Fri, 18 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 12:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93418 Clearances made on the basis of approved classification lists and approved price lists could not later be treated as undervalued for recovery of differential excise duty. Where the departmental authorities had already approved the basis on which the goods were cleared, the Department was not entitled to issue a show cause notice or sustain a short-levy demand on the same clearances. The adjudication was held unsustainable because the approved lists governed valuation and classification at the time of clearance, and the differential duty demand was set aside in favour of the assessee. Case-Laws Central Excise Fri, 18 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93418