https://www.taxtmi.com/caselaws?id=41623 An approved classification list under Rule 173B could not be withdrawn or modified to the assessee's prejudice without prior notice and an effective opportunity of hearing, because the assessing authority was acting quasi-judicially and the earlier approval had conferred a substantive benefit. The assessee's reliance on the approved classification, including not collecting duty from customers, made the prejudice from unilateral alteration more serious. The modification order and consequential demand were therefore set aside for breach of natural justice, and the writ petition was allowed. en-us Thu, 23 Aug 1984 00:00:00 +0530 Fri, 04 Jun 2010 18:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41623 An approved classification list under Rule 173B could not be withdrawn or modified to the assessee's prejudice without prior notice and an effective opportunity of hearing, because the assessing authority was acting quasi-judicially and the earlier approval had conferred a substantive benefit. The assessee's reliance on the approved classification, including not collecting duty from customers, made the prejudice from unilateral alteration more serious. The modification order and consequential demand were therefore set aside for breach of natural justice, and the writ petition was allowed. Case-Laws Central Excise Thu, 23 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41623