2005 (12) TMI 469

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..... dvocate, P.R.G. Pai (Consultant), H.G. Dharmadhikari, and Ms. Anagha, Advocates, for the Respondent. [Order per : Krishna Kumar, Member (J) ]. Heard both sides. 2. On an inquiry from the bench the ld. SDR states that there is no evidence with the Department to show that the notional interest has depressed the price in any manner. He, however, relied on Section 4 of the Central Excise A .....

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..... e value of the goods. The Commissioner (Appeals) relying on the Supreme Court s decision in the case of V.S.T. Industries v. CCE - 1998 (97) E.L.T. 395; CCE, Delhi v. New Allenberry Works reported in 1999 (114) E.L.T. 720 (Tri.), Poulson and Mathen v. CCE Anr reported in 1997 (90) E.L.T. 264 (S.C.) = 1997 (69) ECR 5 (S.C.). Moosa Haji Patrawala Pvt. Ltd. - 2001 (138) E.L.T. 290 (T). Bharat Heavy .....

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