https://www.taxtmi.com/caselaws?id=46435 A proper officer may correct an approved classification list and issue notice for differential duty under excise law where the earlier classification is found erroneous, because Section 11A authorises recovery of short-levied or non-levied duty and Rule 173B permits modification by the same authority. The assessee is entitled to notice and an opportunity to respond, but prior approval of the classification list does not create an estoppel against law. The writ petition was declined because tariff classification and duty demand are matters for the statutory adjudicatory process, and extraordinary writ jurisdiction is ordinarily not invoked when an effective alternative remedy exists. en-us Thu, 03 Jan 1991 00:00:00 +0530 Thu, 19 Jun 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46435 A proper officer may correct an approved classification list and issue notice for differential duty under excise law where the earlier classification is found erroneous, because Section 11A authorises recovery of short-levied or non-levied duty and Rule 173B permits modification by the same authority. The assessee is entitled to notice and an opportunity to respond, but prior approval of the classification list does not create an estoppel against law. The writ petition was declined because tariff classification and duty demand are matters for the statutory adjudicatory process, and extraordinary writ jurisdiction is ordinarily not invoked when an effective alternative remedy exists. Case-Laws Central Excise Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46435