https://www.taxtmi.com/caselaws?id=4077 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order. It held that the inclusion of notional interest on deposits in the assessable value of goods was not justified as there was no evidence to support the presumption of interest earned. The Tribunal emphasized the importance of substantiated evidence in determining the influence of interest on pricing, highlighting the significance of factual assertions and burden of proof in such cases. en-us Tue, 20 Nov 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4077 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order. It held that the inclusion of notional interest on deposits in the assessable value of goods was not justified as there was no evidence to support the presumption of interest earned. The Tribunal emphasized the importance of substantiated evidence in determining the influence of interest on pricing, highlighting the significance of factual assertions and burden of proof in such cases. Case-Laws Central Excise Tue, 20 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4077