Per Justice U.L. Bhat :

Respondent is absent in spite of notice of hearing. We have heard Shri M. Ali, JDR and perused the papers.

2. Respondent, engaged in the manufacture of Nitrogen Gas, filed price lists in April 1987 declaring wholesale price as Rs. 5.95 per Cubic mt. and on approval of the price lists was clearing goods on payment of appropriate duty. The dispute in this case relates to the period from 1.4.87 to 30.9.87. Investigation showed that respondent had collected higher prices ranging from Rs. 6.13 per Cu. mt. to Rs. 7.31 per Cu. mt. from certain customers but even in those cases paid duty only on the assessable value as approved. Show cause notice 28.10.88 was issued proposing demand of differential duty on the higher value. The respondent resisted the notice contending that there were only a few cases of retail sales at higher prices and that cannot effect the validity of the wholesale price approved and no demand can be raised on the basis of such sales industrial consumers. The Assistant Collector accepted this contention and dropped the demand and his order has been confirmed by the Collector (Appeals). The department being aggrieved has filed this appeal.

3. W