JUDGMENT

Brijesh Kumar, J.-All the above noted appeals have been preferred by the Revenue under Section 35 L (b) of the Central Excise and Salt Act, 1944 (for short the Act ) against the orders passed by the Customs, Excise and Gold (Control) Appellate Tribunal (for short CEGAT ), allowing the appeals of the assessees and holding that notional interest on the advances taken by the assesses, from the buyers is not liable to be added in the assessable value of the goods. With minor variations in the facts of each case, the main question involved in all these appeals is the same viz. the notional interest is liable to be included or not in the assessable value of goods. This question has been differently framed in different appeals but crux of the matter for consideration remains the same, hence all these appeals have been heard together and they are being disposed of by one common order. In Appeal No.410 of 2000, it was also indicated on behalf of the respondent that major part of the demand had become time barred. If necessary, we would advert to that question. No other question, in any appeal has been raised or pressed before us by either party.

2. For the sake of convenience, we