9911796707
TMI Blog1998 (2) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... ramani, Member (T)]. The appeal is directed against the Order dt. 19-2-1997 passed by the Commissioner of Central Excise, Mumbai-III. The appellants manufacture Overhead Cranes and these cranes are produced against specific orders of each customers and they are tailor made to suit the specifications of customers. They have a system of taking advance deposit from the customers against the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner held that the notional interest on advances would have been automatically loaded to the value of the goods and he observed that notional interest on advances have the effect of depressing the value of the goods. He also drew support from the Supreme Court decision in the case of Metal Box India Ltd. v. Collector of Central Excise, Madras, 1995 (75) E.L.T. 449 (S.C.), confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Box India Ltd. and has found that the Department has to marshal evidence to show that a part of the price being received as an advance and being retained for a short period had been or would have been taken into consideration in fixing the uniform price for all buyers. In the absence of any such evidence it would not appear probable that a taking of the advance would have been, would have to tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 14A of the Central Excise Act, and have a costing exercise done before determining the price approval. In the present case apart from observing that the advance taken has depressed the price no evidence has been led by the Commissioner, in the impugned order and it has not been shown that because of the advance taken from the customers the price has otherwise been affected. The argument ..... X X X X Extracts X X X X X X X X Extracts X X X X
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