1998 (5) TMI 317

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..... JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - After hearing both sides on the stay application, we have decided to take up the appeal for disposal, as the ratio is covered by two decisions of the Supreme Court and a number of decisions of this Tribunal. 2. The question for consideration in the appeal is the includability in the assessable value of the machine tools m .....

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..... (S.C.). Following this decision the Tribunal has also applied the ratio in its order in Kessal Engg. Co. v. Commissioner of Central Excise in Appeal No. E-213/91. The factors relied upon by the Commissioner such as the fact that advances were taken in every case not utilized have already been considered in these decisions. The contention of the Commissioner that the interest on the advances must .....

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