https://www.taxtmi.com/caselaws?id=95404 A show cause notice cannot retrospectively unsettle an approved classification list and demand duty for a past period when duty was paid on clearance through gate passes, as that supports the presumption that clearances were made under the approved classification. If the Department considers the approved classification incorrect, the proper course is to seek re-classification prospectively, not impose retrospective liability. A notice that attempts to override the approved classification for earlier periods is unsustainable in law, and proceedings founded on it fail. en-us Tue, 16 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95404 A show cause notice cannot retrospectively unsettle an approved classification list and demand duty for a past period when duty was paid on clearance through gate passes, as that supports the presumption that clearances were made under the approved classification. If the Department considers the approved classification incorrect, the proper course is to seek re-classification prospectively, not impose retrospective liability. A notice that attempts to override the approved classification for earlier periods is unsustainable in law, and proceedings founded on it fail. Case-Laws Central Excise Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95404