https://www.taxtmi.com/caselaws?id=166781 The Tribunal allowed the appeal under Section 35B of the Central Excises and Salt Act, 1944, granting a refund of duty paid by the appellant, a ceiling fan and regulator manufacturer. The dispute arose from a revised price list accepted by the Assistant Collector, leading to refund claims. The Collector (Appeals) partially upheld the claim, citing time limitations under Section 11B. The Tribunal found the assessment effectively provisional due to delays in finalizing the price list, allowing the claim within the time frame. The judgment highlights the importance of clear communication and proper documentation in excise duty cases. en-us Thu, 29 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 17:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166781 The Tribunal allowed the appeal under Section 35B of the Central Excises and Salt Act, 1944, granting a refund of duty paid by the appellant, a ceiling fan and regulator manufacturer. The dispute arose from a revised price list accepted by the Assistant Collector, leading to refund claims. The Collector (Appeals) partially upheld the claim, citing time limitations under Section 11B. The Tribunal found the assessment effectively provisional due to delays in finalizing the price list, allowing the claim within the time frame. The judgment highlights the importance of clear communication and proper documentation in excise duty cases. Case-Laws Central Excise Thu, 29 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166781