2000 (8) TMI 471

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellants. Shri B.K. Choubey, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. These four applications relate to 4 appeals filed against the same Order-in-Appeal and are therefore being disposed of by this single order. The three applicants before us in this batch of appeals manufactured machineries etc. From some of the buyers, the appellants were taking advances. Show .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bstantial case laws was cited before the Commissioner (Appeals). They also cited the Board s instruction dated 22-6-1998. The judgments and the Board s instruction stressed the need on the part of the department to establish direct nexus between the fact of the advance being taken and equivalent depression in the assessable value of the product offered to the buyer from whom the advance has been t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing of the products in the tailor made and general purpose categories. The Commissioner could not shut off the responsibility of establishing the nexus on the ground that principle will not apply to tailor made goods. The second issue that arises is that the stage at which the nexus is required to be established. It is the stage at which the assessee is called upon to pay i.e. the stage of issue o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X