https://www.taxtmi.com/caselaws?id=42191 Natural justice and the condition precedent for a statutory show cause notice were considered in relation to classification lists modified by the Assistant Collector. The notice challenged only the quantification of short-levy and recovery amount and did not validly impugn the earlier modification of classification lists for the period up to 6 February 1984; consequently the notice is ineffective for that earlier period. The notice is, however, a proper show cause notice insofar as it relates to the subsequent period from 7 February 1984 onwards. The appeal was dismissed and the Collector cannot examine short-levy prior to 6 February 1984 under that notice. en-us Tue, 03 May 1988 00:00:00 +0530 Wed, 04 Feb 2026 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42191 Natural justice and the condition precedent for a statutory show cause notice were considered in relation to classification lists modified by the Assistant Collector. The notice challenged only the quantification of short-levy and recovery amount and did not validly impugn the earlier modification of classification lists for the period up to 6 February 1984; consequently the notice is ineffective for that earlier period. The notice is, however, a proper show cause notice insofar as it relates to the subsequent period from 7 February 1984 onwards. The appeal was dismissed and the Collector cannot examine short-levy prior to 6 February 1984 under that notice. Case-Laws Central Excise Tue, 03 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42191