https://www.taxtmi.com/caselaws?id=93965 Approval of a classification list can make duty paid during the intervening period provisional, so differential duty may arise on final approval. Here, however, the Collector (Appeals) had already set aside the unquantified demand for the same period, and the Revenue had carried the classification dispute in appeal. In those circumstances, the Superintendent of Central Excise was not justified in issuing a fresh demand letter, and invocation of Section 11A of the Central Excise Act, 1944 was held inappropriate. The demand letter was therefore not sustainable, and the assessee succeeded on that issue. en-us Wed, 09 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93965 Approval of a classification list can make duty paid during the intervening period provisional, so differential duty may arise on final approval. Here, however, the Collector (Appeals) had already set aside the unquantified demand for the same period, and the Revenue had carried the classification dispute in appeal. In those circumstances, the Superintendent of Central Excise was not justified in issuing a fresh demand letter, and invocation of Section 11A of the Central Excise Act, 1944 was held inappropriate. The demand letter was therefore not sustainable, and the assessee succeeded on that issue. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93965