https://www.taxtmi.com/caselaws?id=72408 Assessable value of sleepers under central excise law includes the intrinsic value represented by inserts. Differential duty may be recovered from the effective date of revised price lists where approval relates back to that date, without limitation barring recovery for the covered period. Approval of an earlier price list does not create estoppel where it contained no express determination on inclusion of insert costs and fresh revised price lists prompted the inquiry. The demand for the period before the effective date of the relevant revised price list was quashed, while recovery thereafter was sustained. en-us Mon, 08 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 12:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72408 Assessable value of sleepers under central excise law includes the intrinsic value represented by inserts. Differential duty may be recovered from the effective date of revised price lists where approval relates back to that date, without limitation barring recovery for the covered period. Approval of an earlier price list does not create estoppel where it contained no express determination on inclusion of insert costs and fresh revised price lists prompted the inquiry. The demand for the period before the effective date of the relevant revised price list was quashed, while recovery thereafter was sustained. Case-Laws Central Excise Mon, 08 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72408