https://www.taxtmi.com/caselaws?id=44797 A revisional order that changes the classification of polyester film and directs recovery of differential excise duty is treated in substance as a duty-demand order, so it falls under the limitation period governing duty recovery rather than the general revisional period. Because the revision notice was issued beyond six months from the original classification order, the proceeding was time-barred and the revisional order was unsustainable. The amended revisional provision could apply to orders made before the amendment, so earlier orders were not outside jurisdiction merely for that reason; however, that power remained subject to statutory limitation, which was not satisfied here. The impugned revisional order was quashed and the original classification restored. en-us Wed, 20 Aug 1997 00:00:00 +0530 Sat, 03 Jul 2010 18:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44797 A revisional order that changes the classification of polyester film and directs recovery of differential excise duty is treated in substance as a duty-demand order, so it falls under the limitation period governing duty recovery rather than the general revisional period. Because the revision notice was issued beyond six months from the original classification order, the proceeding was time-barred and the revisional order was unsustainable. The amended revisional provision could apply to orders made before the amendment, so earlier orders were not outside jurisdiction merely for that reason; however, that power remained subject to statutory limitation, which was not satisfied here. The impugned revisional order was quashed and the original classification restored. Case-Laws Customs Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44797