2015 (8) TMI 893 - SCH - Central Excise

Valuation - Notional interest - Held that - Respondents were taking certain advances from M/s. White Metals it had an effect of depressing the price at which the goods were not delivered to M/s. White Metals. This is a pure finding of fact and does not call for any interference. - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal as the Tribunal's finding of fact regarding the allegation of taking advances from M/s. White Metals was upheld. The Revenue failed to substantiate the claim, leading to the dismissal of the appeal.