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2009 (4) TMI 907 - AT - Central ExciseValuation - inclusion of performance bonus received in the assessable value - suppression of facts - extended period of limitation - Held that:- The issue is decided in the case of JALAN REFRACTORIES (P) LTD. VERSUS COMMISSIONER OF C. EX., JAIPUR [2000 (9) TMI 192 - CEGAT, CHENNAI], where it was held that bonus received after clearance of goods for better performance is not includible in the assessable value - demand of duty do not sustain. Once the duty demand is not sustainable, interest and penalty cannot be levied. Appeal allowed - decided in favor of appellant.
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