2016 (8) TMI 1099

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....t. Commr (AR) for respondent ORDER This appeal is directed against order-in-appeal No. P-III/BBP/155/06 dated 12.09.2006. 2. Heard both sides and perused the records. 3.  On perusal of records, we note that the issue involved in this case is regarding the demand of differential duty from the appellant on the ground that they have short paid the duty by showing  lower prices t....

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....The matter was sought to be kept in abeyance due to the application for Rectification of Mistake filed by the assessee.  We were informed that the said application for ROM is already rejected.  Be that as it may, we find that the first appellate authority has not considered the fundamental / factual matrix as to that during the period in question; different  prices could be charged ....