1997 (6) TMI 234

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.... for the Respondents. [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 bar....

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....unt of suppression of facts and this allegation 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 Depart....