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2011 (9) TMI 385 - AT - Central ExciseAssessable value - Valuation of excisable goods - Notional interest - Revenue contended that considerable amounts were taken as advances and the notional interest on those advances are to be included in the assessable value of the goods - the goods manufactured by the respondents are tailor-made and the respondents received certain advances - It would be necessary for the revenue to show that such advance has influenced in the lowering of the price and that it is not depicting the normal price of the goods - In the present, there is no evidence produced by the Revenue to show that the sale price was depressed by the advances taken - Decided in favour of assessee.
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