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TMI Blog2012 (6) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Decided against the Revenue. - E/04/2007 - - - Dated:- 21-5-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S SKO paid by the respondent for the stock held as on the date, is recoverable from them or not. 6. We find that both the lower authorities have held concurrently that the respondent-assessee is not liable to pay the amount to Revenue. The first appellate authority, on an appeal filed by the Revenue, in his impugned order, has recorded as under: The lower authority has dropped the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44) ELT 672 (Tri-Delhi). I have perused both the case laws and found that the lower authority has rightly applied the ratio thereof while dropping the demand. I, therefore, do not find any infirmities therein and uphold the same being sustainable. 7. We have perused the case laws relied upon by the first appellate authority, which were produced by the ld.SDR. On perusal of these case-laws, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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