https://www.taxtmi.com/caselaws?id=109098 Notional interest on advance payments was considered in relation to excise assessable value, but it was not includible where the advance was small, remained with the buyer only for a few months, and there was no evidence that sales without advance fetched a higher price or that the advance depressed the price. In the absence of proof of any pricing impact, the assumed interest benefit could not be added to assessable value. The impugned order was set aside and the appeal was allowed. en-us Thu, 29 Jan 1998 00:00:00 +0530 Thu, 05 Apr 2012 18:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109098 Notional interest on advance payments was considered in relation to excise assessable value, but it was not includible where the advance was small, remained with the buyer only for a few months, and there was no evidence that sales without advance fetched a higher price or that the advance depressed the price. In the absence of proof of any pricing impact, the assumed interest benefit could not be added to assessable value. The impugned order was set aside and the appeal was allowed. Case-Laws Central Excise Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109098