https://www.taxtmi.com/caselaws?id=43963 Excise duty recovery for a past period could be pursued through a show cause notice issued within the prescribed limitation, and earlier acceptance of the assessee's classification and price list did not bar retrospective demand. The Court treated the governing recovery provisions as permitting short-levy or non-levy demands for periods preceding the notice, so the Department was not estopped from questioning the classification merely because it had been accepted year after year. The plea against recovery of past duty was therefore rejected, and the demand for the earlier period was upheld as maintainable. en-us Tue, 17 Jan 1995 00:00:00 +0530 Thu, 20 Nov 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43963 Excise duty recovery for a past period could be pursued through a show cause notice issued within the prescribed limitation, and earlier acceptance of the assessee's classification and price list did not bar retrospective demand. The Court treated the governing recovery provisions as permitting short-levy or non-levy demands for periods preceding the notice, so the Department was not estopped from questioning the classification merely because it had been accepted year after year. The plea against recovery of past duty was therefore rejected, and the demand for the earlier period was upheld as maintainable. Case-Laws Central Excise Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43963