2004 (3) TMI 247

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..... e instance of the assessee are directed against a portion of the order passed by the Commissioner (Appeals) dated 26-10-1998. The issue relates to inclusion of notional interest on the advance received to the assessable value of the goods cleared by the assessee. The Commissioner (Appeals) following the ratio of the decision of the Supreme Court in the V.S.T Industries Ltd. - 1998 (97) E.L.T. 395 .....

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..... appellant that such direction will go beyond the scope of show cause Notice. Commissioner (Appeals) has no jurisdiction to issue such direction. In support of above contention reliance is placed by the ld. Counsel for the assessee on a decision of the Tribunal in final Order No. C-I/1818-45/WZB/1999, dated 16-7-99 [2000 (117) E.L.T. 231 (Tribunal)]. The above order of the Tribunal has observed as .....

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