2002 (2) TMI 809

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..... e, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the includibility in the assessable value of the machinery that the respondent manufactures of the notional interest on the advance price of machinery that it took from its buyers. In the order impugned in the appeal, the Commissioner (Appeals) has held such notional interest not t .....

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..... nexus that is required to prove that there is depression in the price. The department was required to establish sufficient evidence in the show cause notice to sustain the demand for duty that it contained. In other words, it was required to show that as a result of these advances, there was a fall in the price. In these circumstances, we do not find anything incorrect in the Commissioner (Appeals .....

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