9911796707
TMI Blog2000 (5) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... President of company, for the Respondents. [Order per: V.K. Agrawal, Member (T)]. - In these 5 appeals arising out of a common order-in-appeal Nos. 6 to 10/CE/DLH/2000, dated 16-5-2000 the issue involved is whether the Notional Interest earned on advances received by the respondents from their customers for execution of the orders is to be included in the assessable value of the excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers who had given the security deposits. The Hon'ble Supreme Court, therefore, held that the interest is not to be included in the assessable value. We find that the Commissioner (Appeals) has given a clear-cut finding that the goods manufactured by the appellants being tailor made goods as per the exact design and specification of the customers the advances were taken to safeguard their inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed on account of receipt of advances. It has been also mentioned by the learned representative of the respondent that the Tribunal in their own case for the earlier period has rejected the appeals filed by the Revenue vide final order Nos. 54 to 71/2000-A, dated 6-1-2000. In view of this we find no reason to interfere with the impugned orders and reject all the 5 appeals filed by the Revenue. X X X X Extracts X X X X X X X X Extracts X X X X
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