https://www.taxtmi.com/caselaws?id=166929 An approved classification list and an express exemption cannot be displaced through fresh demand proceedings unless the approval is first validly reviewed or otherwise set aside by competent legal process. A show cause notice issued without challenging the existing approval was therefore incompetent, and a review in another assessee's matter could not automatically affect the present assessee. The adjudication order was also vitiated because it went beyond the notice by confirming future demands that had not yet been raised. The commentary concludes that proceedings of this kind are illegal and unsustainable where they attempt to override an unrevoked classification and exemption order. en-us Mon, 16 Apr 1984 00:00:00 +0530 Wed, 12 Nov 2014 18:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166929 An approved classification list and an express exemption cannot be displaced through fresh demand proceedings unless the approval is first validly reviewed or otherwise set aside by competent legal process. A show cause notice issued without challenging the existing approval was therefore incompetent, and a review in another assessee's matter could not automatically affect the present assessee. The adjudication order was also vitiated because it went beyond the notice by confirming future demands that had not yet been raised. The commentary concludes that proceedings of this kind are illegal and unsustainable where they attempt to override an unrevoked classification and exemption order. Case-Laws Central Excise Mon, 16 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166929