9911796707
TMI Blog2012 (6) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... 06, 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 rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent-assessee is not liable to pay the amount under the provisions of Section 11D of Central Excise Act, 1944. 8. We find that both the lower authorities have followed the judicial discipline in following the orders of the Tribunal in an identical situation and one of the order was in respect of the very same assessee. 9. In view of the foregoing, we find that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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