2010 (8) TMI 510

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..... was not filed - price declared under Rule 173C merely because the assessee did not file revised price declaration, department cannot recover the duty on the basis of earlier price declaration - As correctly observed by the Commissioner (Appeals), failure on the part of the assessee to file revised declaration cannot be made the basis for confirmation of demand on the basis of earlier declaration - .....

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..... n their declaration filed on 14-5-98 and have failed to file revised declaration under Rule 173C of Central Excise Rules, 1944. The said show cause notice was vacated by the original adjudicating authority on merit as also on the point of limitation. 3. Being aggrieved with the said order, Revenue filed the appeal before Commissioner (Appeals). The appellate authority observed that inasmuch as t .....

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..... ate authority as also of original adjudicating authority, we do not find any infirmity in the views adopted by them. Revenue is not disputing the sale price of the goods in question. Their only objection is that the assessee should have filed the revised declaration. As correctly observed by the Commissioner (Appeals), failure on the part of the assessee to file revised declaration cannot be made .....

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