2007 (2) TMI 385

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..... Order per : Jyoti Balasundaram, Vice-President]. The issue for determination in all these appeals arising out of a common impugned order is whether notional interests on advances are in the nature of additional consideration from customers and, therefore, liable to be included in the assessable value of goods manufactured and cleared by the respondents during the period in dispute. 2. We h .....

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..... lies upon the Revenue to prove that such advance has influenced the price, is applicable ; on all fours to the facts of the present cases and following the same, we uphold the impugned order and reject the appeals and also reject the prayer of the Revenue for remand of the case to examine whether advances received were used as working capital and are, therefore, required to be included in the ass .....

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