https://www.taxtmi.com/caselaws?id=166722 Excise classification assessments could be reopened where the successor officer had cogent reasons to conclude that relevant material had not been fully considered, and such reopening was not barred merely because an earlier classification approval existed; the notice was also found to be within the applicable limitation period. On classification, the goods were held not fit for final determination at second appeal because the alternative entry under Item 34A had not been examined below and the factual basis depended on the nature and use of the goods. The prior orders were therefore set aside and the matter remanded for fresh adjudication, including consideration of the alternative classification. en-us Sat, 17 Sep 1983 00:00:00 +0530 Sat, 01 Nov 2014 15:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166722 Excise classification assessments could be reopened where the successor officer had cogent reasons to conclude that relevant material had not been fully considered, and such reopening was not barred merely because an earlier classification approval existed; the notice was also found to be within the applicable limitation period. On classification, the goods were held not fit for final determination at second appeal because the alternative entry under Item 34A had not been examined below and the factual basis depended on the nature and use of the goods. The prior orders were therefore set aside and the matter remanded for fresh adjudication, including consideration of the alternative classification. Case-Laws Central Excise Sat, 17 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166722