https://www.taxtmi.com/caselaws?id=88342 Interest on advances collected uniformly from buyers before delivery is not includible in the assessable value of excisable goods unless a direct nexus is shown between the advance and a reduced sale price. On the facts, the price remained uniform for all customers and there was no evidence that the advances depressed the price or varied with the amount or period of advance. As the Department failed to establish such linkage, the duty demand could not be sustained, and the associated penalty and interest were also set aside. en-us Tue, 03 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 12:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88342 Interest on advances collected uniformly from buyers before delivery is not includible in the assessable value of excisable goods unless a direct nexus is shown between the advance and a reduced sale price. On the facts, the price remained uniform for all customers and there was no evidence that the advances depressed the price or varied with the amount or period of advance. As the Department failed to establish such linkage, the duty demand could not be sustained, and the associated penalty and interest were also set aside. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88342