https://www.taxtmi.com/caselaws?id=42045 Section 11A is mandatory for recovery of differential excise duty, but it is not a prerequisite for merely modifying an approved classification list where notice and hearing have otherwise been afforded. The High Court held that the challenge to the order modifying the classification list failed because the assessee had been given a show-cause notice, an opportunity of hearing, and the chance to adduce evidence. By contrast, the later demand for differential duty for the subsequent period was unsustainable because it was not preceded by a section 11A notice, and a fresh demand could be raised only in accordance with law. en-us Mon, 21 Apr 1986 00:00:00 +0530 Tue, 08 Jun 2010 17:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42045 Section 11A is mandatory for recovery of differential excise duty, but it is not a prerequisite for merely modifying an approved classification list where notice and hearing have otherwise been afforded. The High Court held that the challenge to the order modifying the classification list failed because the assessee had been given a show-cause notice, an opportunity of hearing, and the chance to adduce evidence. By contrast, the later demand for differential duty for the subsequent period was unsustainable because it was not preceded by a section 11A notice, and a fresh demand could be raised only in accordance with law. Case-Laws Central Excise Mon, 21 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42045