https://www.taxtmi.com/caselaws?id=46799 Show cause notices under Section 11A of the Central Excise Act, 1944 demanding short levy were held unsustainable where the goods had been cleared in accordance with approved classification lists. Once the levy was accepted on the basis of such approved classification, there was no basis to allege short levy for the relevant periods. Applying the principle already recognised by the Supreme Court in duty-demand disputes founded on approved classification, the Court quashed the notices and decided the issue in favour of the assessee. en-us Wed, 05 Jun 2002 00:00:00 +0530 Sat, 24 Jul 2010 10:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46799 Show cause notices under Section 11A of the Central Excise Act, 1944 demanding short levy were held unsustainable where the goods had been cleared in accordance with approved classification lists. Once the levy was accepted on the basis of such approved classification, there was no basis to allege short levy for the relevant periods. Applying the principle already recognised by the Supreme Court in duty-demand disputes founded on approved classification, the Court quashed the notices and decided the issue in favour of the assessee. Case-Laws Central Excise Wed, 05 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46799