2011 (9) TMI 385

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.... letter dated 07.09.2011 requested the Tribunal to decide the case on merits in view of the Tribunal s Order No. A/1838-1890/WZB/2005/CI/EB dated 8.11.2005 (in CCE vs Samarpan Fabricators and others) on the same issue. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that notional interest on the advances received....

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....e revenue to show that such advance has influenced in the lowering of the price and that it is not depicting the normal price of the goods. In the present, there is no evidence produced by the Revenue to show that the sale price was depressed by the advances taken.   4. We also find that the Tribunal in Order No. A/1838-1890/WZB/2005/CI/EB dated 8.11.2005 (in the case of CCE vs Samarpan Fa....