2000 (2) TMI 179

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..... ation we find that the issue for decision in the appeal is settled and proceed to take up the appeal for disposal. 2. In the impugned order the Commissioner (Appeals) has over ruled the finding of the Assistant Commissioner that the notional interest i.e., interest that might have otherwise accrued, has not been shown to have been accrued on advance taken by the manufacturer, respondent to this .....

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..... here advance is taken has to be included in the assessable value where there is evidence that the fact of advance of security has confirmed direct or indirect peculiar advantages on the assessee as later confirmed by the Supreme Court in Metal Box India Ltd. v. CCE - 1995 (75) E.L.T. 449. It emphasise that what to be ascertained is the extent of benefit that is derived by the assessee as laid down .....

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