ORDER
U.L. Bhat, J. (President)
1. Respondent is absent in spite of notice of hearing. We have heard Shri M. Ali, JDR.
2. Respondent filed price list in Part I in respect of goods sold to buyers and price list in Part II in respect of goods sold under a contract to one of the buyers who was also purchasing goods otherwise then under contract and the prices were approved. Duty was being paid on the two approved prices respectively. Subsequently demand was proposed for payment of duty on goods covered by price list in Part II, on assessable value based on the higher price approved in price list in Part I. The Assistant Collector confirmed the demand but the Collector (Appeals) set aside the same. The Department being aggrieved has field this appeal.
3. When on the basis of a genuine contract a price has been agreed upon and goods supplied at that price, the price cannot be enhanced on the ground that in respect of buyers not covered by contracts, a higher price had been collected. We find no ground to interfere and accordingly dismiss the appeal.