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<h1>CEGAT Upholds Decision on Notional Interest on Customer Deposits</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal regarding notional interest on deposits taken by the assessee from customers not ... Valuation (Central Excise) The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal regarding notional interest on deposits taken by the assessee from customers not forming part of the assessable value. The Collector's decision was upheld due to lack of evidence showing that the deposits reduced the assessable value.
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