https://www.taxtmi.com/caselaws?id=110954 In excise proceedings, the tribunal considered whether the appellant had established a strong prima facie case for unconditional stay and waiver of pre-deposit. Relying on the record, including a subsequent order of the Commissioner and the stated position that notional interest on advances is not includible in assessable value where the price is not influenced by the interest-free advance, it found sufficient grounds for interim protection. The stay application was accordingly allowed unconditionally in favour of the appellant. en-us Tue, 24 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110954 In excise proceedings, the tribunal considered whether the appellant had established a strong prima facie case for unconditional stay and waiver of pre-deposit. Relying on the record, including a subsequent order of the Commissioner and the stated position that notional interest on advances is not includible in assessable value where the price is not influenced by the interest-free advance, it found sufficient grounds for interim protection. The stay application was accordingly allowed unconditionally in favour of the appellant. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110954