ORDER
Shri G.A. Brahma Deva, (J)
1. This is an appeal filed by the Assessee.
2. The issue involved here is whether notional interest on advance is to be included or not in determining the assessable value. Sh. Raghu, appearing for the party submitted, apart from that other issues are also to be considered. He also submits that, a similar issue had come up before the Tribunal and the Tribunal as per order no. 1052 & 1053/01 dated 11.06.01 has remanded the matter to the jurisdictional. Adjudicating authority to examine the matter afresh particularly with reference to the nexus between the interest and the price. He requests that this matter also be remanded. Other issues are kept open. Thus these two appeal are allowed by way of remand.
(Pronounced and dictated in open court)