https://www.taxtmi.com/caselaws?id=159545 The Supreme Court upheld the Tribunal's decision on the extended period of limitation and inclusion of notional interest in the assessable value. However, the Court ruled in favor of the appellant regarding the deduction of trade discounts, allowing them to deduct the trade discount from the gross price. The appellant's liability for the demanded duty was to be recalculated accordingly, with no order as to costs. en-us Tue, 10 Jan 1995 00:00:00 +0530 Fri, 11 Jul 2014 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159545 The Supreme Court upheld the Tribunal's decision on the extended period of limitation and inclusion of notional interest in the assessable value. However, the Court ruled in favor of the appellant regarding the deduction of trade discounts, allowing them to deduct the trade discount from the gross price. The appellant's liability for the demanded duty was to be recalculated accordingly, with no order as to costs. Case-Laws Central Excise Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159545