2012 (6) TMI 251

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....6, dt.29.09.2006.   2. None appeared on behalf of the respondent despite notice. Since the matter is of 2007, we take up the appeal for disposal in the absence of any representation from the respondent.   3. Heard the ld.SDR and perused the records.   4. Revenue is aggrieved with the order-in-appeal, which has upheld the adjudicating authority s order in dropping the demand raise....

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....ble to pay the duty under Central Excise Act and the duty collected in excess by the said person represent the duty of Central Excise as well as on the ground that no documentary evidence, to the effect that the excess amount collected on account of upward revision of price was representing Central Excise, has been brought on record. While dropping the demand, the lower authority has also relied u....