2001 (11) TMI 662

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....one, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. - This appeal has been filed by the Commissioner of Central Excise, Coimbatore against Order-in-Appeal No. 291/97 (CBE), dated 28-8-1997 passed by the Commissioner (Appeals), Trichy in which he has set aside the order of the AC on the ground that in the absence of any evidence brought on record to show that the advances....

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....ating the submissions made in the grounds of appeal further stated that since the advances are forming working capital of the manufacturer, therefore, it has to be added to the assessable value. 4. None appeared for the respondent assessee but they have sent a letter dated 29-10-2001 requesting that since the issues stands covered by the decision in the case of VST Industries v. CCE, Hyder....

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....ommissioner (Appeals) in similar matters has disposed of similar appeals against the Revenue. He has set aside the impugned order of the AC in earlier cases in the absence of any evidence brought on record to show that advances taken by assessee had in fact depressed the price or that the assessee had derived benefit by receipt of said advances particularly in the absence of quantification thereof....

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....ly following the ratio of earlier orders, rendered by this Bench as well as by Co-ordinate Benches and in view of law laid down by the Hon'ble Supreme Court in the case of VST Industries v. CCE, Hyderabad (supra), there is no merit in this appeal. We also observe that Revenue has not produced any evidence either before the Commissioner (Appeals) or before this Bench, and has not led any evidence t....