https://www.taxtmi.com/caselaws?id=166898 A classification list already approved under Rule 173B(2) did not bar recovery proceedings where the department alleged short levy on a mistaken or incomplete factual basis. The demand was nevertheless time-barred because Rule 10 applied to short levy cases and Rule 10A, being residuary, could not sustain a notice issued beyond the prescribed period; Section 9(2) was unavailable as it was not invoked. For Notification No. 208/67-C.E., the phrase "plant attached" was construed to mean a bamboo pulp plant designed and actually used for that purpose, not merely one capable of adaptation. On the facts, the exemption was available and the demand failed. en-us Fri, 24 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 15:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166898 A classification list already approved under Rule 173B(2) did not bar recovery proceedings where the department alleged short levy on a mistaken or incomplete factual basis. The demand was nevertheless time-barred because Rule 10 applied to short levy cases and Rule 10A, being residuary, could not sustain a notice issued beyond the prescribed period; Section 9(2) was unavailable as it was not invoked. For Notification No. 208/67-C.E., the phrase "plant attached" was construed to mean a bamboo pulp plant designed and actually used for that purpose, not merely one capable of adaptation. On the facts, the exemption was available and the demand failed. Case-Laws Central Excise Fri, 24 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166898