https://www.taxtmi.com/caselaws?id=84474 A revised price list that lowers the assessable value of excisable goods ordinarily operates only from the date of approval under Rule 173C of the Central Excise Rules, 1944, not from the date of filing. Where the assessee has validly invoked the provisional assessment mechanism under Rule 9B read with Rule 173C(5) and (6), the approval may relate back to the date of such invocation. The operative date therefore depends on whether provisional assessment was in fact invoked; if it was not, the approval date governs. en-us Wed, 18 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84474 A revised price list that lowers the assessable value of excisable goods ordinarily operates only from the date of approval under Rule 173C of the Central Excise Rules, 1944, not from the date of filing. Where the assessee has validly invoked the provisional assessment mechanism under Rule 9B read with Rule 173C(5) and (6), the approval may relate back to the date of such invocation. The operative date therefore depends on whether provisional assessment was in fact invoked; if it was not, the approval date governs. Case-Laws Central Excise Wed, 18 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84474