2010 (8) TMI 510

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....S. Srova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].  - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri R.S. Srova, learned JDR for the Revenue. Nobody appeared for the respondent. 2. After hearing the learned JDR and after going through the impugned order, we find that the resp....

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....of Excise is leviable on sale price and not on the price declared under Rule 173C merely because the assessee did not file revised price declaration, department cannot recover the duty on the basis of earlier price declaration. He also upheld the reasoning advanced by the adjudicating authority on the issue of limitation. Accordingly, the appeal filed by the Revenue was rejected. 4. Revenu....