https://www.taxtmi.com/caselaws?id=94029 The Appellate Tribunal CEGAT, Mumbai considered appeals regarding the inclusion of interest on advances in the assessable value for duty calculation. The Tribunal emphasized the necessity for the department to establish a direct nexus between advances taken and any corresponding depression in assessable value. As the show cause notices failed to demonstrate this nexus, the Tribunal found in favor of the applicants, granting unconditional waiver and stay of the sums confirmed in the impugned order. The responsibility of proving the nexus lies with the department, and it must be established at the show cause notice stage for the assessee to adequately respond. en-us Tue, 29 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 15:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94029 The Appellate Tribunal CEGAT, Mumbai considered appeals regarding the inclusion of interest on advances in the assessable value for duty calculation. The Tribunal emphasized the necessity for the department to establish a direct nexus between advances taken and any corresponding depression in assessable value. As the show cause notices failed to demonstrate this nexus, the Tribunal found in favor of the applicants, granting unconditional waiver and stay of the sums confirmed in the impugned order. The responsibility of proving the nexus lies with the department, and it must be established at the show cause notice stage for the assessee to adequately respond. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94029