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2003 (12) TMI 574 - AT - Central ExciseExtract: .......tion now that the burden lies on the department to establish that there is nexus between advances and the fixation of selling price. Since this burden has not been discharged, interest on advances cannot be added in determining the assessable value. We do not find any infirmity in the impugned order and in the result the appeal is hereby dismissed.
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