1998 (3) TMI 443 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant. The Respondent failed to appear at the hearing. The dispute involved duty payment based on approved prices from different price lists. The Assistant Collector demanded duty based on a higher price, but the Collector (Appeals) overturned this decision. The Tribunal dismissed the appeal, stating that prices cannot be increased based on prices charged to buyers not covered by contracts.