2000 (2) TMI 342

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....Shri Sanjeev Srivastava, JDR, for the Respondent. [Order per: Justice K. Sreedharan, President]. - Appellants are engaged in the manufacture and clearance of refrigeration and air-conditioning appliances falling under Item 29A of the First Schedule to the Central Excises and Salt Act, 1944. Those goods are classifiable under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. ....

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....ellant submitted that all clearances effected by the appellant, of the goods were pursuant to classification and price lists approved by the departmental authorities. Even for the period subsequent to that covered by the show cause notice clearances were effected on identical terms based on approved classification and price list. In spite of the show cause notice issued, which resulted in the impu....

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....ist is the correct levy, at least until such time as to the correctness of the approval is questioned by the issuance to the assessee of a show cause notice. It is only when the correctness of the approval is challenged that an approved classification list ceases to be such.  The levy of excise duty on the basis of an approved classification list is not a short levy. Differential duty cann....