https://www.taxtmi.com/caselaws?id=45397 An approved classification list remains operative until its correctness is specifically challenged by a show cause notice. Excise duty cannot be demanded retrospectively on the basis of a revised classification where the earlier approved classification was not first put in issue, and any reassessment must operate prospectively. Applying that principle, the Supreme Court held that the demand raised for the earlier period on the footing of the revised classification could not be sustained and quashed the demand. en-us Thu, 20 Jan 2000 00:00:00 +0530 Sat, 10 Jul 2010 13:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45397 An approved classification list remains operative until its correctness is specifically challenged by a show cause notice. Excise duty cannot be demanded retrospectively on the basis of a revised classification where the earlier approved classification was not first put in issue, and any reassessment must operate prospectively. Applying that principle, the Supreme Court held that the demand raised for the earlier period on the footing of the revised classification could not be sustained and quashed the demand. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45397