https://www.taxtmi.com/caselaws?id=167550 An earlier approval of a price-list was held capable of reconsideration where material facts or relevant provisions had not been taken into account and the approval was found erroneous; the Assistant Collector was therefore competent to revise it and recover differential duty. The Tribunal also held that limitation under Rule 10 ran from the dates of assessment on the RT-12 returns, not from the original price-list approval, so a notice issued within one year of those assessments was in time. The demand for differential duty was accordingly upheld and the challenge failed. en-us Thu, 22 Nov 1984 00:00:00 +0530 Wed, 24 Dec 2014 12:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167550 An earlier approval of a price-list was held capable of reconsideration where material facts or relevant provisions had not been taken into account and the approval was found erroneous; the Assistant Collector was therefore competent to revise it and recover differential duty. The Tribunal also held that limitation under Rule 10 ran from the dates of assessment on the RT-12 returns, not from the original price-list approval, so a notice issued within one year of those assessments was in time. The demand for differential duty was accordingly upheld and the challenge failed. Case-Laws Central Excise Thu, 22 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167550