https://www.taxtmi.com/caselaws?id=87775 The Tribunal set aside the lower authority's decision due to the denial of natural justice, remanding the matter for reconsideration after affording the appellants an opportunity to be heard. It emphasized the need to examine the applicability of legal precedents in each case and found that notional interest on advances should not be loaded onto the assessable value without proper consideration. The judgment highlighted the importance of due process and thorough examination of legal principles in reaching decisions. en-us Mon, 16 Jun 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87775 The Tribunal set aside the lower authority's decision due to the denial of natural justice, remanding the matter for reconsideration after affording the appellants an opportunity to be heard. It emphasized the need to examine the applicability of legal precedents in each case and found that notional interest on advances should not be loaded onto the assessable value without proper consideration. The judgment highlighted the importance of due process and thorough examination of legal principles in reaching decisions. Case-Laws Central Excise Mon, 16 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87775