https://www.taxtmi.com/caselaws?id=118955 The Appellate Tribunal upheld the Commissioner's decision and dismissed the Revenue's appeals regarding the consideration of notional interest in the assessable value of goods for Central Excise duty calculation. The Tribunal emphasized that notional interest should not be included in the assessable value if it does not influence the price, based on established legal principles and previous case law precedents. The judgment clarifies the treatment of notional interest and highlights the necessity of evidence demonstrating a direct impact on pricing. en-us Tue, 06 Dec 2005 00:00:00 +0530 Fri, 06 Jul 2012 18:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118955 The Appellate Tribunal upheld the Commissioner's decision and dismissed the Revenue's appeals regarding the consideration of notional interest in the assessable value of goods for Central Excise duty calculation. The Tribunal emphasized that notional interest should not be included in the assessable value if it does not influence the price, based on established legal principles and previous case law precedents. The judgment clarifies the treatment of notional interest and highlights the necessity of evidence demonstrating a direct impact on pricing. Case-Laws Central Excise Tue, 06 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118955