https://www.taxtmi.com/caselaws?id=98870 Where the Department revises an approved classification, the resulting duty demand is prospective and cannot be imposed for the period before the show cause notice. The Tribunal applied this principle to hold that the earlier confirmation of demand for the six months preceding the notice was inconsistent with the governing rule, and the demand for that prior period was set aside in favour of the assessee. en-us Wed, 22 Mar 2000 00:00:00 +0530 Tue, 24 Jan 2012 13:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98870 Where the Department revises an approved classification, the resulting duty demand is prospective and cannot be imposed for the period before the show cause notice. The Tribunal applied this principle to hold that the earlier confirmation of demand for the six months preceding the notice was inconsistent with the governing rule, and the demand for that prior period was set aside in favour of the assessee. Case-Laws Central Excise Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98870