1999 (8) TMI 828

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..... for the Appellant. Shri Deepak Kumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  These three appeals involved the single issue and that is the includibility of the notional interest taken by the manufacturers from the buyers of their goods in the assessable value. These appeals are therefore disposed of in this common order. 2. We have heard Shri Rohan Shah .....

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..... emsp;Before the lower authorities and before us the claims made are that the advance was taken as an established commercial practice, that there were counter guarantees to the Customers and that the composition of value of the goods was not influenced by the deposits taken. The relevant case law was also cited. 5.  We have carefully considered the submissions made. 6. In the judgment i .....

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..... bsp;        [1999 (107) E.L.T. 76 (T) = 1999 (82) ECR 613 (Tribunal)] (2)     CIMMCO Ltd. v. CCE, Jaipur [1999 (108) E.L.T. 804 (T) = 1999 (82) ECR 625 (Tribunal)] (3)     Punjab Power Generation v. CCE, Chandigarh [1999 (82) ECR 631 (Tribunal)]. 6A. In the proceedings before us we find that this burden to establish .....

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