1997 (6) TMI 234

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....ndents. [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing. We have heard Shri H.K. Jain, SDR and perused the papers. 2. Assistant Collector confirmed the demands made under four different show cause notices. On appeal by the assessee, Collector (Appeals) set aside the order on the ground that the show cause notices were barred by time. This o....

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....legation was rejected by the Collector (Appeals). 4. During the period in question, respondent was filing price lists from time to time and the same were approved. It was found that a part of the production was being sold at higher prices on account of cost of special packing, handling, freight, insurance, service charges, etc. According to the Department, the fact that such extra charges we....