2000 (7) TMI 415

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..... (J)]. Duty of Rs. 18,528.00 has been confirmed by the authorities below by adding notional interest in respect of advances received by the appellant from their purchaser which was contended before the authorities below that the said advances were received by them to ensure the deal and as a matter of security. The said advances have not resulted into depression of ultimate price of the goods .....

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..... ind that no findings have been given by the adjudicating authority as well as by the authorities below to the effect that such advances have resulted in depression of price on their final product. Accordingly, after hearing both sides we find that the Tribunal s decision relied upon by Shri Subir Ganguly, learned Advocate in the case of C.C.E., Delhi v. New Allenberry Works - 1999 (114) E.L.T. 720 .....

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