https://www.taxtmi.com/caselaws?id=46815 An accepted excise classification list did not bar departmental reopening where duty was alleged to have been short-levied or the classification needed correction within the statutory scheme. Section 11A of the Central Excises and Salt Act, read with Rule 10 of the Central Excise Rules, was applied to permit recovery of short-levied duty for a past period before the notice, rather than limiting reassessment to future periods only. The prior Andhra Pradesh High Court view was treated as impliedly overruled by later Supreme Court authority. The show cause notice for reclassification was therefore held lawful, and the challenge based on finality of the earlier classification failed. en-us Thu, 12 Dec 2002 00:00:00 +0530 Sat, 24 Jul 2010 10:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46815 An accepted excise classification list did not bar departmental reopening where duty was alleged to have been short-levied or the classification needed correction within the statutory scheme. Section 11A of the Central Excises and Salt Act, read with Rule 10 of the Central Excise Rules, was applied to permit recovery of short-levied duty for a past period before the notice, rather than limiting reassessment to future periods only. The prior Andhra Pradesh High Court view was treated as impliedly overruled by later Supreme Court authority. The show cause notice for reclassification was therefore held lawful, and the challenge based on finality of the earlier classification failed. Case-Laws Central Excise Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46815