https://www.taxtmi.com/caselaws?id=41653 A classification list approved by the excise authority could not be reopened or disapproved retrospectively through a later show cause notice for the same period. The court distinguished provisional assessment under Rule 9B from approval of a classification list under Rule 173B, and treated an approved list as having binding status for the period covered. Any dispute over classification had to be taken forward under some other statutory power, not by issuing a notice to withdraw the earlier approval. The impugned notice was therefore invalid and liable to be quashed. en-us Wed, 05 Dec 1984 00:00:00 +0530 Sat, 05 Jun 2010 11:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41653 A classification list approved by the excise authority could not be reopened or disapproved retrospectively through a later show cause notice for the same period. The court distinguished provisional assessment under Rule 9B from approval of a classification list under Rule 173B, and treated an approved list as having binding status for the period covered. Any dispute over classification had to be taken forward under some other statutory power, not by issuing a notice to withdraw the earlier approval. The impugned notice was therefore invalid and liable to be quashed. Case-Laws Central Excise Wed, 05 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41653