JUDGMENT : 1. This appeal is against the judgment of the Allahabad High Court allowing the writ petition filed by the respondent and quashing the show cause notice dated 3.8.90/3.11.90 issued by the Assistant Collector Central Excise, Mirzapur requiring the respondent to show cause why the approved Classification List effective from 8th October 1989 and 1st April 1990 be not revised. It is obvious that the show cause notice was given for the purpose of indicating that the revision of the Classification List already approved was proposed to be made also retrospectively. 2. Recently it has been held by this Court in M/s. Rainbow Industries (P) Ltd. v. The Collector of Central Excise, Vadodara, J.T. 1994 (6) S.C. 393 : 1994 (4) SCALE 386 that a retrospective revision of the price list under a similar provision cannot be made retrospectively. The ratio of that decision applies equally in the present case. We may also mention that in response to the notice of the writ petition given by the High Court the appellant was unable to indicate even the reasons which impelled it to issue the show cause notice for revising the approved Classification List. This being so, the judgment of the High Court cannot be faulted. 3. Consequently, the appeal is dismissed. No costs.