https://www.taxtmi.com/caselaws?id=43140 Section 11A of the Central Excises and Salt Act, 1944 was treated as a recovery provision that also authorises determination of escaped, short-levied, short-paid, or erroneously refunded duty. An approved classification list under Rule 173B was held to be only one step in the assessment process and not a final or immune adjudication. Where the statutory conditions for Section 11A are met, earlier approval does not create estoppel against the revenue, and the department is not restricted to revision under Section 35E. The notice under Section 11A was therefore competent to reopen the approved classification list. en-us Fri, 23 Aug 1991 00:00:00 +0530 Wed, 16 Jun 2010 13:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43140 Section 11A of the Central Excises and Salt Act, 1944 was treated as a recovery provision that also authorises determination of escaped, short-levied, short-paid, or erroneously refunded duty. An approved classification list under Rule 173B was held to be only one step in the assessment process and not a final or immune adjudication. Where the statutory conditions for Section 11A are met, earlier approval does not create estoppel against the revenue, and the department is not restricted to revision under Section 35E. The notice under Section 11A was therefore competent to reopen the approved classification list. Case-Laws Central Excise Fri, 23 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43140