https://www.taxtmi.com/caselaws?id=44532 A classification list cannot be retrospectively altered to the assessee's detriment unless a proper show cause notice and effective opportunity of hearing are given. The Supreme Court held that the earlier binding judgment had already quashed the modification of the classification list, so the later authority could not treat that order as subsisting or sustain a demand for the earlier period. The retrospective classification change and consequent demand were therefore invalid, and the decision favoured the assessee. en-us Tue, 04 Mar 1997 00:00:00 +0530 Sat, 05 Jul 2014 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44532 A classification list cannot be retrospectively altered to the assessee's detriment unless a proper show cause notice and effective opportunity of hearing are given. The Supreme Court held that the earlier binding judgment had already quashed the modification of the classification list, so the later authority could not treat that order as subsisting or sustain a demand for the earlier period. The retrospective classification change and consequent demand were therefore invalid, and the decision favoured the assessee. Case-Laws Central Excise Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44532