2002 (6) TMI 52 - HC - Central Excise

Summary

The High Court of Judicature at Bombay quashed four show cause notices challenging excise duty recovery, citing correct levy based on approved classification list per Central Excise Act, 1944. The petitioners' classification under Tariff Item 8707.00 was revised to 8704.00, aligning with Apex Court decision in Cotspun Ltd. The court set aside the show cause notices, ruling no short levy on goods cleared per approved lists.