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2012 (10) TMI 640 - AT - Central ExciseWaiver of pre-deposit – includibility of notional interest on advances received from the customers – Held that:- Mere receipt of an advance will not ipso facto lead to the conclusion that the transaction price has been depressed unless there is a positive evidence in that regard - no such positive evidence led by the department to prove that the transaction value has been depressed on account of receipt of advances received the buyer - Explanation in Rule 6 itself makes it clear that including interest notionally on the advances received from the buyer is not permissible - waiver of pre-deposit granted
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