https://www.taxtmi.com/caselaws?id=87511 Interest charged separately for delayed payment was not treated as part of the sale price where the invoices showed it was recovered after clearance of goods. On those facts, the amount did not enter the assessable value under Section 4(1)(a) of the Central Excise Act, 1944, because it was not collected as consideration for the goods themselves. The impugned orders were set aside and the appeals were allowed. en-us Wed, 12 Feb 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87511 Interest charged separately for delayed payment was not treated as part of the sale price where the invoices showed it was recovered after clearance of goods. On those facts, the amount did not enter the assessable value under Section 4(1)(a) of the Central Excise Act, 1944, because it was not collected as consideration for the goods themselves. The impugned orders were set aside and the appeals were allowed. Case-Laws Central Excise Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87511