TMI Blog2007 (2) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri N.S. Patel, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in all these appeals arising out of a common impugned order is whether notional interests on advances are in the nature of additional consideration from customers and, therefore, liable to be included in the assessable value of goods manufactured and cleared by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e advance by buyer to the manufacturer and that the burden lies upon the Revenue to prove that such advance has influenced the price, is applicable ; on all fours to the facts of the present cases and following the same, we uphold the impugned order and reject the appeals and also reject the prayer of the Revenue for remand of the case to examine whether advances received were used as working capi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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