https://www.taxtmi.com/caselaws?id=89051 Rule 173C(11) allowed a small scale industrial unit to be assessed on invoice value without filing a price list, provided the invoice value met Section 4 of the Central Excise Act, 1944. In that regime, each invoice was a separate basis for assessment, and depot clearances could not be re-valued by reference to stray factory gate sales unless the Revenue first established that the invoice values themselves were inconsistent with Section 4. A limitation objection based on the provisional nature of assessment was rejected, although it did not affect the result because the demand failed on merits. en-us Tue, 19 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89051 Rule 173C(11) allowed a small scale industrial unit to be assessed on invoice value without filing a price list, provided the invoice value met Section 4 of the Central Excise Act, 1944. In that regime, each invoice was a separate basis for assessment, and depot clearances could not be re-valued by reference to stray factory gate sales unless the Revenue first established that the invoice values themselves were inconsistent with Section 4. A limitation objection based on the provisional nature of assessment was rejected, although it did not affect the result because the demand failed on merits. Case-Laws Central Excise Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89051