https://www.taxtmi.com/caselaws?id=107199 A show cause notice for differential excise duty was treated as premature because classification of the product was already under challenge in a pending writ, and an interim order restrained recovery of the duty. In that situation, the authority took no action on the notice and directed that the classification list, approved subject to chemical test, be finalised only after the writ petition's outcome was communicated. If a fresh show cause notice is issued later, the assessee may raise limitation and the adjudicating authority must decide that defence afresh according to law. en-us Fri, 18 Jun 1999 00:00:00 +0530 Mon, 19 Mar 2012 14:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107199 A show cause notice for differential excise duty was treated as premature because classification of the product was already under challenge in a pending writ, and an interim order restrained recovery of the duty. In that situation, the authority took no action on the notice and directed that the classification list, approved subject to chemical test, be finalised only after the writ petition's outcome was communicated. If a fresh show cause notice is issued later, the assessee may raise limitation and the adjudicating authority must decide that defence afresh according to law. Case-Laws Central Excise Fri, 18 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107199