https://www.taxtmi.com/caselaws?id=165870 Permission to relax the requirement of filing a price list under Rule 173C(4) of the Central Excise Rules, 1944 was treated as applicable to the earlier period in dispute because the application for relaxation had been made before that period and the sales were not alleged to be other than at arm's length. On those facts, the later grant of permission was read as operating retrospectively for the relevant period, and the demand for differential duty could not stand. en-us Wed, 24 Mar 1982 00:00:00 +0530 Thu, 14 Aug 2014 11:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165870 Permission to relax the requirement of filing a price list under Rule 173C(4) of the Central Excise Rules, 1944 was treated as applicable to the earlier period in dispute because the application for relaxation had been made before that period and the sales were not alleged to be other than at arm's length. On those facts, the later grant of permission was read as operating retrospectively for the relevant period, and the demand for differential duty could not stand. Case-Laws Central Excise Wed, 24 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165870