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    <title>Assessments kept pending in view of the case of Cotspun Limited pending before larger Bench of Supreme Court</title>
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    <description>Statutory amendments have removed the prior bar to recovering differential excise for past periods arising from a change in approved classification; authorities are directed to finalise pending show-cause notices and proceed with assessment and recovery for short levy or short payment as permitted under the amended law, modifying earlier instructions that had suspended enforcement.</description>
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      <description>Statutory amendments have removed the prior bar to recovering differential excise for past periods arising from a change in approved classification; authorities are directed to finalise pending show-cause notices and proceed with assessment and recovery for short levy or short payment as permitted under the amended law, modifying earlier instructions that had suspended enforcement.</description>
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