2005 (12) TMI 469

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....esh Shah, SDR, for the Appellant. S/Shri P.K. Shetty, Advocate, P.R.G. Pai (Consultant), H.G. Dharmadhikari, and Ms. Anagha, Advocates, for the Respondent. [Order per : Krishna Kumar, Member (J) ]. - Heard both sides. 2. On an inquiry from the bench the ld. SDR states that there is no evidence with the Department to show that the notional interest has depressed the price in any ma....

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.... the manufacturer, notional interest not includible to the assessable value of the goods. The Commissioner (Appeals) relying on the Supreme Court's decision in the case of V.S.T. Industries v. CCE - 1998 (97) E.L.T. 395; CCE, Delhi v. New Allenberry Works reported in 1999 (114) E.L.T. 720 (Tri.), Poulson and Mathen v. CCE & Anr reported in 1997 (90) E.L.T. 264 (S.C.) = 1997 (69) ECR 5 (S.C.). Moos....