https://www.taxtmi.com/caselaws?id=99205 The excise duty demand was treated as time-barred, so the challenge to the demand did not survive. With the adjudicating authority having already dropped the demand on limitation, the Tribunal found no subsisting liability left for adjudication. The classification dispute was rendered academic because the duty rate under the competing headings was identical at present. The text also notes that if the law changes in future, the assessee may file a fresh classification list before the proper officer for decision in accordance with law. en-us Tue, 12 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99205 The excise duty demand was treated as time-barred, so the challenge to the demand did not survive. With the adjudicating authority having already dropped the demand on limitation, the Tribunal found no subsisting liability left for adjudication. The classification dispute was rendered academic because the duty rate under the competing headings was identical at present. The text also notes that if the law changes in future, the assessee may file a fresh classification list before the proper officer for decision in accordance with law. Case-Laws Central Excise Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99205