https://www.taxtmi.com/caselaws?id=42985 An approved excise classification list under Rule 173B could not be recalled or reopened because the rules did not confer an express power of review or revocation; a differential duty demand based on such reopening was therefore unsustainable. The show cause notice and resulting short-levy demand were also invalid because they relied on a report from an improper officer and did not set out a legally sustainable basis for liability, depriving the assessee of a proper opportunity to meet the case. The demand was set aside for breach of natural justice and want of jurisdiction, while the refusal of refund remained undisturbed. en-us Mon, 22 Oct 1990 00:00:00 +0530 Tue, 15 Jun 2010 14:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42985 An approved excise classification list under Rule 173B could not be recalled or reopened because the rules did not confer an express power of review or revocation; a differential duty demand based on such reopening was therefore unsustainable. The show cause notice and resulting short-levy demand were also invalid because they relied on a report from an improper officer and did not set out a legally sustainable basis for liability, depriving the assessee of a proper opportunity to meet the case. The demand was set aside for breach of natural justice and want of jurisdiction, while the refusal of refund remained undisturbed. Case-Laws Central Excise Mon, 22 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42985