https://www.taxtmi.com/caselaws?id=43485 An approved classification list under Rule 173B of the Central Excise Rules, 1944 cannot be reopened merely because the department later adopts a different view on exemption entitlement under an amended notification. Where the assessee disclosed the relevant notifications and answered the authority's queries, and the record shows no fraud, misrepresentation, or concealment of material facts, the approval remains protected. The authority's power to modify or recall the approved list is confined to cases where approval was obtained by fraud, misrepresentation, or concealment. In the absence of such vitiating factors, a show cause notice to revise the approval is without jurisdiction and the consequential demand is not recoverable. en-us Tue, 17 Nov 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43485 An approved classification list under Rule 173B of the Central Excise Rules, 1944 cannot be reopened merely because the department later adopts a different view on exemption entitlement under an amended notification. Where the assessee disclosed the relevant notifications and answered the authority's queries, and the record shows no fraud, misrepresentation, or concealment of material facts, the approval remains protected. The authority's power to modify or recall the approved list is confined to cases where approval was obtained by fraud, misrepresentation, or concealment. In the absence of such vitiating factors, a show cause notice to revise the approval is without jurisdiction and the consequential demand is not recoverable. Case-Laws Central Excise Tue, 17 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43485