https://www.taxtmi.com/caselaws?id=102970 An approved classification list did not permit retrospective confirmation of excise demand under Section 11A for the six months preceding the show cause notice. The Commissioner (Appeals)' view was supported by the Supreme Court decision relied on in the order, and the demand for the earlier period was therefore held impermissible on the facts. The Revenue's appeal failed. en-us Wed, 23 Feb 2000 00:00:00 +0530 Fri, 17 Feb 2012 12:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102970 An approved classification list did not permit retrospective confirmation of excise demand under Section 11A for the six months preceding the show cause notice. The Commissioner (Appeals)' view was supported by the Supreme Court decision relied on in the order, and the demand for the earlier period was therefore held impermissible on the facts. The Revenue's appeal failed. Case-Laws Central Excise Wed, 23 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102970