https://www.taxtmi.com/caselaws?id=41620 Approved excise price lists could not be reopened to disallow transport charges on the premise that the freight was equalised freight. The Court held that, on the facts, transport charges were deductible whether reflected as average freight or actual transportation cost, and that the approval mechanism under Rule 173C gave finality to the accepted price list for the issue then determined. The respondents' attempt to invoke Rule 173C(3) to require fresh price lists without that deduction was unsustainable. The impugned order and consequential letters were quashed, and enforcement of the disallowance direction was restrained. en-us Thu, 15 Mar 1984 00:00:00 +0530 Fri, 04 Jun 2010 18:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41620 Approved excise price lists could not be reopened to disallow transport charges on the premise that the freight was equalised freight. The Court held that, on the facts, transport charges were deductible whether reflected as average freight or actual transportation cost, and that the approval mechanism under Rule 173C gave finality to the accepted price list for the issue then determined. The respondents' attempt to invoke Rule 173C(3) to require fresh price lists without that deduction was unsustainable. The impugned order and consequential letters were quashed, and enforcement of the disallowance direction was restrained. Case-Laws Central Excise Thu, 15 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41620