https://www.taxtmi.com/caselaws?id=98213 A demand raised in RT-12 returns for November to December 1991 was untenable because the classification list had not been approved and the assessments remained provisional. A subsequent show cause notice for approval of the classification list and finalisation of assessment confirmed that the assessment process was still open. On that basis, the appellate finding that the demand should be set aside was upheld, and the Revenue's appeal failed. en-us Tue, 02 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 16:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98213 A demand raised in RT-12 returns for November to December 1991 was untenable because the classification list had not been approved and the assessments remained provisional. A subsequent show cause notice for approval of the classification list and finalisation of assessment confirmed that the assessment process was still open. On that basis, the appellate finding that the demand should be set aside was upheld, and the Revenue's appeal failed. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98213