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    <title>1998 (3) TMI 443 - CEGAT, NEW DELHI</title>
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    <description>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&#039;s decision, emphasizing that prices cannot be increased based on prices charged to buyers not covered by contracts.</description>
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      <description>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&#039;s decision, emphasizing that prices cannot be increased based on prices charged to buyers not covered by contracts.</description>
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