https://www.taxtmi.com/caselaws?id=114400 Retrospective excise duty demand after reclassification was held to be sustainable because the amended Section 11A of the Central Excise Act, read with Section 110 of the Finance Act, 2000, validated action taken on classification lists and allowed recovery of short levy. The Tribunal also relied on Rule 173B(4) of the Central Excise Rules, 1944, which empowered the proper officer to reassess the correct duty after inquiry and required the assessee to pay any deficiency. On that basis, the demand for the past period was upheld and the appeal failed. en-us Fri, 27 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 13:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114400 Retrospective excise duty demand after reclassification was held to be sustainable because the amended Section 11A of the Central Excise Act, read with Section 110 of the Finance Act, 2000, validated action taken on classification lists and allowed recovery of short levy. The Tribunal also relied on Rule 173B(4) of the Central Excise Rules, 1944, which empowered the proper officer to reassess the correct duty after inquiry and required the assessee to pay any deficiency. On that basis, the demand for the past period was upheld and the appeal failed. Case-Laws Central Excise Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114400