https://www.taxtmi.com/caselaws?id=45480 Excise duty assessed on the basis of approved price lists or classification lists cannot be reopened as a short levy unless the approval is first challenged by show-cause notice. Where the approved classification remains unchallenged, the assessment is treated as the correct levy, differential duty cannot be recovered as short levy, and Rule 10 does not apply. On that footing, the demand for differential duty was held not sustainable and the appeal failed. en-us Thu, 27 Jan 2000 00:00:00 +0530 Mon, 12 Jul 2010 10:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45480 Excise duty assessed on the basis of approved price lists or classification lists cannot be reopened as a short levy unless the approval is first challenged by show-cause notice. Where the approved classification remains unchallenged, the assessment is treated as the correct levy, differential duty cannot be recovered as short levy, and Rule 10 does not apply. On that footing, the demand for differential duty was held not sustainable and the appeal failed. Case-Laws Central Excise Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45480