1997 (3) TMI 395

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..... U.L. Bhat, President]. Appellant is absent in spite of notice of hearing. We have heard Shri D.S. Negi, SDR and perused the papers. 2. Appellant, engaged in the manufacture of Skimmed Milk Powder governed by erstwhile T.I. 1B, filed price lists for the product which were approved and was effecting clearances on payment of duty on the approved value. It was subsequently found out that in th .....

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..... ant had col lected price higher than the declared price. Prices in each of the cases were different. The Department had no case that each of these three buyers was a class by himself. Having regard to the stray nature of such instances the normal price would continue to be the price declared and approved and therefore there was no justification to put forward any demand on the basis of short payme .....

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