https://www.taxtmi.com/caselaws?id=43937 A consent order cannot curtail a statutory plea of limitation or authorise retrospective reopening of an approved classification list. The order was treated as suffering from an error apparent on the face of the record because, once the amended classification lists were directed to be finalised in accordance with law after notice, the petitioners remained entitled to raise limitation under Section 11A of the Central Excises and Salt Act, 1944. Any fresh change in classification could be made only prospectively, through the prescribed procedure and after proper show cause notice. en-us Sat, 20 Nov 1993 00:00:00 +0530 Tue, 22 Jun 2010 10:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43937 A consent order cannot curtail a statutory plea of limitation or authorise retrospective reopening of an approved classification list. The order was treated as suffering from an error apparent on the face of the record because, once the amended classification lists were directed to be finalised in accordance with law after notice, the petitioners remained entitled to raise limitation under Section 11A of the Central Excises and Salt Act, 1944. Any fresh change in classification could be made only prospectively, through the prescribed procedure and after proper show cause notice. Case-Laws Central Excise Sat, 20 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43937