1997 (12) TMI 241

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..... [Order per : G.A. Brahma Deva, Member (J)]. - Heard Shri R.S. Sangia, ld. DR for the Revenue. The respondents remained absent in spite of notice. In the Order-in-Appeal the Collector (Appeals), following the earlier Order No. 334/88-B, dated 30-11-1988 and for the reasons stated in the same order, has accepted the contention of the assessee and accordingly the order of the Assistant Collector wa .....

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..... aim is admissible although price list under which duty was paid not modified or revised. It is settled position now that the excise authorities are not stopped from taking a view different than in approved classification list and similarly assessee also can ask for re-assessment while filing a refund claim under Section 11B of the Act. In the instant case, it is not even the case of the department .....

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