2016 (8) TMI 1319

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....) ORDER M.V. Ravindran, Member (J) 1. This appeal is directed against Order-in-Appeal No. CPA/BR/161 & 162/Th-I/05 dated 12/08/2005 passed by the Commissioner of Central Excise (Appeals), Mumbai IV. 2. None appeared on behalf of the appellant despite notice. Since the matter is of 2005, we take up the appeal for disposal even in the absence of any representation. Heard the learned departmental....

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....nd that the lower authorities are in error in holding that the appellant had mis-declared the cost of the grey fabrics. The only reason given by the lower authorities for holding against the appellant is that, as a seasoned processor he should be aware of the cost of grey fabrics. We notice from the records that appellant had filed price declaration as required of him as per details given by the m....