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2017 (2) TMI 372 - AT - Central ExciseValuation - inclusion of notional interest on advances in the assessable value - Held that: - We find that no evidence of any influence on the assessable value on account of such advances should have been produced by the Revenue - reliance placed in the case of ISPL Industries Ltd. [2003 (4) TMI 99 - SUPREME COURT OF INDIA] to assert that in absence of any evidence of influence on the assessable value on account of such advances, the notional interest cannot be added to the assessable value - appeal allowed - decided in favor of appellant.
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