https://www.taxtmi.com/caselaws?id=73583 The revised Part II price list for Government and semi-Government sales was to take effect from 1.3.1978, because the lower prices were fixed by the purchaser agency and were actually realised from that date. The assessee did not unilaterally alter prices and forwarded the revised price list to the excise authorities promptly after receiving intimation. As no irregularity or objectionable feature was found in the transactions, it was unjust to assess excise duty on higher prices when only reduced prices were being realised from the effective date. Consequential relief followed. en-us Tue, 01 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 10:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73583 The revised Part II price list for Government and semi-Government sales was to take effect from 1.3.1978, because the lower prices were fixed by the purchaser agency and were actually realised from that date. The assessee did not unilaterally alter prices and forwarded the revised price list to the excise authorities promptly after receiving intimation. As no irregularity or objectionable feature was found in the transactions, it was unjust to assess excise duty on higher prices when only reduced prices were being realised from the effective date. Consequential relief followed. Case-Laws Central Excise Tue, 01 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73583