2006 (2) TMI 557

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..... t. [Order per : Jyoti Balasundaram, Vice-President]. The above appeal arises out of the order of the Commissioner (Appeals), setting aside the adjudication order passed by the Assistant Commissioner, who dropped four demands for total duty of Rs. 3,24,464.50/- and allowed the appeal of the revenue. 2. None appears for the appellants in spite of notice; hence we heard the ld. SDR and pe .....

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..... der which prices of laminated sheets of Grade I, II III were enhanced from Rs. 100/-, Rs. 85/- and Rs. 70/- per sheet respectively to Rs. 130/-, Rs. 110/- and Rs. 90/- per sheet respectively. Since the enhancement of prices had attained finality, the demand was rightly raised in the show cause notices in question. The plea raised by the assessee before the Commissioner (Appeals) that the Assista .....

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