https://www.taxtmi.com/caselaws?id=167106 Revised price-lists for clearances to Government, Government undertakings and local bodies were held to be acceptable where the assessee had earlier filed the correct price-lists, faced departmental refusal, and cleared goods under express protest while pursuing appellate remedies. The later delay in filing fresh price-lists was treated as a procedural lapse that did not extinguish the claim, because the protest preserved the dispute over valuation and duty. The approval mechanism under the excise rules did not defeat relief once the Department had rejected the true price-list. Reassessment and refund were therefore payable for the goods covered by the protest. en-us Wed, 08 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 10:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167106 Revised price-lists for clearances to Government, Government undertakings and local bodies were held to be acceptable where the assessee had earlier filed the correct price-lists, faced departmental refusal, and cleared goods under express protest while pursuing appellate remedies. The later delay in filing fresh price-lists was treated as a procedural lapse that did not extinguish the claim, because the protest preserved the dispute over valuation and duty. The approval mechanism under the excise rules did not defeat relief once the Department had rejected the true price-list. Reassessment and refund were therefore payable for the goods covered by the protest. Case-Laws Central Excise Wed, 08 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167106