2007 (2) TMI 385

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.... Shri N.S. Patel, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in all these appeals arising out of a common impugned order is whether notional interests on advances are in the nature of additional consideration from customers and, therefore, liable to be included in the assessable value of goods manufactured and cleared by the re....