1998 (6) TMI 503

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..... [Order per : Gowri Shankar, Member (T)]. The common question for the consideration in these ten appeals is whether the notional interests on the advances taken by the appellant to the customers is included in the assessable value of the goods. 2. It is well settled that an order for such interest would be added to the assessable value it would be shown that the fact of taking of advance .....

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..... cept this prayer. 4. In the two decisions cited by the departmental representative, the matter was sent back for different reasons on different parties. In FGP Ltd. v. CCE - 1998 (75) E.L.T. 89, the Tribunal noted that there were aspects which are that the memorandum of appeal itself appear that in many cases prices charged to customers were higher than in cases where advances taken. In Laxmi Ma .....

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