https://www.taxtmi.com/caselaws?id=91364 Notional interest on a security deposit is not includible in the assessable value for central excise where there is no material showing that the deposit formed part of the sale price or that deposit-paying dealers received any special consideration. In the absence of proof that the deposit reduced the price charged to buyers, the uniform wholesale price cannot be disregarded and neither notional nor actual interest on the deposit can be added to assessable value. The assessee's contention succeeds. en-us Wed, 03 Mar 1999 00:00:00 +0530 Mon, 17 Oct 2011 15:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91364 Notional interest on a security deposit is not includible in the assessable value for central excise where there is no material showing that the deposit formed part of the sale price or that deposit-paying dealers received any special consideration. In the absence of proof that the deposit reduced the price charged to buyers, the uniform wholesale price cannot be disregarded and neither notional nor actual interest on the deposit can be added to assessable value. The assessee's contention succeeds. Case-Laws Central Excise Wed, 03 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91364