https://www.taxtmi.com/caselaws?id=98295 An approved classification list did not bar the proper officer from reopening the classification when the goods were found to have been wrongly classified, and the officer could issue notice to correct an error of fact or law after giving the assessee a reasonable opportunity. The amendment to Section 11A of the Central Excises Act supported recovery of short-paid duty despite prior approval of assessment, so the challenge to the review mechanism failed. The plea that the review operated retrospectively was rejected, and the retrospective effect objection was held untenable. en-us Tue, 13 Jun 2000 00:00:00 +0530 Fri, 20 Jan 2012 10:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98295 An approved classification list did not bar the proper officer from reopening the classification when the goods were found to have been wrongly classified, and the officer could issue notice to correct an error of fact or law after giving the assessee a reasonable opportunity. The amendment to Section 11A of the Central Excises Act supported recovery of short-paid duty despite prior approval of assessment, so the challenge to the review mechanism failed. The plea that the review operated retrospectively was rejected, and the retrospective effect objection was held untenable. Case-Laws Central Excise Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98295