Retrospective relaxation of price list filing requirement defeated the differential excise duty demand for the disputed period.

Permission to relax the requirement of filing a price list under Rule 173C(4) of the Central Excise Rules, 1944 was treated as applicable to the earlier period in dispute because the application for relaxation had been made before that period and the sales were not alleged to be other than at arm's length. On those facts, the later grant of permission was read as operating retrospectively for the relevant period, and the demand for differential duty could not stand.

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Issues: Whether the permission granted to relax the requirement of filing price list under Rule 173C(4) of the Central Excise Rules, 1944 could be given retrospective effect for the period to which the duty demand related.

Analysis: The petitioners had applied for relaxation before the period covered by the demand. The sales were not alleged to be other than at arm's length. In these circumstances, the subsequent permission granted by the Collector was treated as operating for the period in dispute as well.

Conclusion: The relaxation was held applicable to the relevant earlier period, and the demand for differential duty could not stand.

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