TMI Blog2011 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... lor-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. - E/1969/04 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be included in the assessable value of the goods. 3. From the records we find that the goods manufactured by the respondents are tailor-made and the respondents received certain advances. We find that the Hon ble Supreme Court in the case of Commissioner of Central Excise, Mumbai III vs I.S.P.L. Industries Ltd 2003 (154) ELT 3 (SC) held in para 11 that mere fact of making an interest free ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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