https://www.taxtmi.com/caselaws?id=46528 The amendment to Section 11A of the Central Excise Act, 1944 was considered against the earlier Constitution Bench rule in Cotspun that duty levied on an approved classification list was not a short levy and differential duty could not be recovered under Rule 10. The Court noted the retrospective amendment by the Finance Act, 2000 but held that it did not alter the basis of the earlier Constitution Bench decision. It was unable to accept the later two-Judge view in Easland Combines on the scope and effect of the amendment, and the matter was referred to a three-Judge Bench for authoritative consideration. en-us Thu, 20 Feb 2003 00:00:00 +0530 Thu, 22 Jul 2010 13:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46528 The amendment to Section 11A of the Central Excise Act, 1944 was considered against the earlier Constitution Bench rule in Cotspun that duty levied on an approved classification list was not a short levy and differential duty could not be recovered under Rule 10. The Court noted the retrospective amendment by the Finance Act, 2000 but held that it did not alter the basis of the earlier Constitution Bench decision. It was unable to accept the later two-Judge view in Easland Combines on the scope and effect of the amendment, and the matter was referred to a three-Judge Bench for authoritative consideration. Case-Laws Central Excise Thu, 20 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46528