https://www.taxtmi.com/caselaws?id=107070 Provisional classification of excisable goods remained subject to chemical test and a pending writ order restraining recovery of differential duty, so the show cause notice was treated as premature. As the Collector declined to proceed and directed finalisation of classification after the writ outcome, the Tribunal held the appeal had become infructuous. It also recorded that, if Revenue later issues a fresh show cause notice, the assessee may raise a limitation defence before the adjudicating authority, which must decide that issue afresh. en-us Fri, 18 Jun 1999 00:00:00 +0530 Sat, 17 Mar 2012 14:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107070 Provisional classification of excisable goods remained subject to chemical test and a pending writ order restraining recovery of differential duty, so the show cause notice was treated as premature. As the Collector declined to proceed and directed finalisation of classification after the writ outcome, the Tribunal held the appeal had become infructuous. It also recorded that, if Revenue later issues a fresh show cause notice, the assessee may raise a limitation defence before the adjudicating authority, which must decide that issue afresh. Case-Laws Central Excise Fri, 18 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107070