https://www.taxtmi.com/caselaws?id=43871 Valuation and duty finally approved under the excise rules could not be reopened under Section 11A merely because the department later disputed the valuation method, where there was no fraud, suppression, or misstatement in the approval process. Section 11A was treated as a recovery provision for non-levy, short levy, non-payment, short payment, or erroneous refund, not as a device to bypass the statutory scheme for approved classification and price lists. The Court held that the assessment could not be treated as provisional on those facts, and Rule 9B did not permit reopening of the completed approval. The notice and proceedings were therefore without jurisdiction and quashed. en-us Tue, 09 Aug 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43871 Valuation and duty finally approved under the excise rules could not be reopened under Section 11A merely because the department later disputed the valuation method, where there was no fraud, suppression, or misstatement in the approval process. Section 11A was treated as a recovery provision for non-levy, short levy, non-payment, short payment, or erroneous refund, not as a device to bypass the statutory scheme for approved classification and price lists. The Court held that the assessment could not be treated as provisional on those facts, and Rule 9B did not permit reopening of the completed approval. The notice and proceedings were therefore without jurisdiction and quashed. Case-Laws Central Excise Tue, 09 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43871