Appellate Tribunal rules for Appellant in duty payment dispute due to non-appearance. Collector's decision upheld.

The Appellate Tribunal CEGAT ruled in favor of the Appellant as the Respondent failed to appear at the hearing. The dispute concerned duty payment based on approved prices from various price lists. The Assistant Collector demanded duty based on a higher price, but the Collector (Appeals) reversed this decision. The Tribunal upheld the Collector's decision, emphasizing that prices cannot be increased based on prices charged to buyers not covered by contracts.

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The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant. The Respondent failed to appear at the hearing. The dispute involved duty payment based on approved prices from different price lists. The Assistant Collector demanded duty based on a higher price, but the Collector (Appeals) overturned this decision. The Tribunal dismissed the appeal, stating that prices cannot be increased based on prices charged to buyers not covered by contracts.

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