https://www.taxtmi.com/caselaws?id=73593 Failure to obtain prior approval of the revised price list and to comply with the written notice requirement before resuming production was treated as contravention of the Central Excise Rules, because mere postal dispatch did not prove compliance and the record did not establish approved filing before clearances. The fact that duty had been paid, the revised price list was later approved, and no evasion was shown did not remove the procedural breach in the self-removal regime. Penalty was therefore warranted, but was reduced on the facts from Rs. 25,000 to Rs. 5,000. en-us Mon, 14 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 11:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73593 Failure to obtain prior approval of the revised price list and to comply with the written notice requirement before resuming production was treated as contravention of the Central Excise Rules, because mere postal dispatch did not prove compliance and the record did not establish approved filing before clearances. The fact that duty had been paid, the revised price list was later approved, and no evasion was shown did not remove the procedural breach in the self-removal regime. Penalty was therefore warranted, but was reduced on the facts from Rs. 25,000 to Rs. 5,000. Case-Laws Central Excise Mon, 14 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73593