Price list filing under Notification No. 245/83 secures the exemption benefit once the filing condition is met.

Filing of the price list satisfied the eligibility condition for availing Notification No. 245/83, which was confined to the act of filing itself. Once the price list had been filed, the benefit could not be denied on that ground. The order of the Commissioner (Appeals) allowing the notification benefit was found correct, and no interference was warranted. The respondent was therefore entitled to the benefit of the notification and the revenue's challenge failed.

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Issues: Whether the respondent was entitled to the benefit of Notification No. 245/83 upon filing the price list.

Analysis: The notification was held to concern the filing of the price list only. Once the price list had been filed, the eligibility condition for availing the notification could not be denied. The order of the Commissioner (Appeals) allowing the benefit was found to be correct and no reason was found to interfere with it.

Conclusion: The respondent was entitled to the benefit of the notification and the revenue's appeal failed.

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