2005 (5) TMI 478

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..... der per : S.S. Kang, Vice-President]. Heard ld. JDR. None appeared on behalf of the respondent. The respondent made a request to decide the appeal on merit. 2.The brief facts of the case are that the respondents are engaged in the manufacture of two-wheeled motor vehicle and filed a price list effective from 1-10-88. The price list was approved and thereafter the present show cause notice .....

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..... lenged the approved price list, therefore, consequentially the demand is justified. In these circumstances, we find that the finding of the Commissioner (Appeals) is that in absence of challenge to the approval of price list, the assessee can challenge the approval of price list in the consequentially demand are not sustainable and set aside. The appeal is allowed. The cross-objections filed by th .....

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