1998 (6) TMI 503

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nkar, Advocate, for the Appellant. Shri R. Lakhani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for the consideration in these ten appeals is whether the notional interests on the advances taken by the appellant to the customers is included in the assessable value of the goods. 2. It is well settled that an order for such interest would ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....exus with the hire capacity would amount to issue of fresh notice. We, therefore, do not accept this prayer. 4. In the two decisions cited by the departmental representative, the matter was sent back for different reasons on different parties. In FGP Ltd. v. CCE - 1998 (75) E.L.T. 89, the Tribunal noted that there were aspects which are that the memorandum of appeal itself appear that in m....