https://www.taxtmi.com/caselaws?id=369283 A settled classification of goods could not be reopened in excise proceedings to support a revised levy or deny exemption when that new classification was not within the scope of the show cause notice. Because the disputed goods had already attained final classification in earlier proceedings, the attempted reworking of that classification was impermissible, and the exemption denial founded on it could not stand. The demand, penalty and denial of exemption were therefore held unsustainable and set aside in favour of the appellant. en-us Thu, 04 Oct 2018 00:00:00 +0530 Wed, 24 Oct 2018 09:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369283 A settled classification of goods could not be reopened in excise proceedings to support a revised levy or deny exemption when that new classification was not within the scope of the show cause notice. Because the disputed goods had already attained final classification in earlier proceedings, the attempted reworking of that classification was impermissible, and the exemption denial founded on it could not stand. The demand, penalty and denial of exemption were therefore held unsustainable and set aside in favour of the appellant. Case-Laws Central Excise Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369283