https://www.taxtmi.com/caselaws?id=40830 Clearance of excisable goods without prior approval of the price-list was treated as a violation of Rule 173C(2A) of the Central Excise Rules as it stood at the material time, whether the clearance was on a provisional or formal basis. The order was therefore correct in law on the question of contravention. However, the subsequent approval of the price-lists and the absence of mala fides justified leniency on penalty, so the penalty was reduced to Rs. 3 in each case and the revision application was rejected subject to that modification. en-us Tue, 01 Jan 1980 00:00:00 +0530 Sat, 15 May 2010 11:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40830 Clearance of excisable goods without prior approval of the price-list was treated as a violation of Rule 173C(2A) of the Central Excise Rules as it stood at the material time, whether the clearance was on a provisional or formal basis. The order was therefore correct in law on the question of contravention. However, the subsequent approval of the price-lists and the absence of mala fides justified leniency on penalty, so the penalty was reduced to Rs. 3 in each case and the revision application was rejected subject to that modification. Case-Laws Central Excise Tue, 01 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40830