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2018 (4) TMI 51 - AT - Central ExciseValuation - Receipt of additional amount - bonus - Held that: - Even though the allegation of Revenue is that bonus is consideration otherwise received by appellant from Shree Cement Ltd., there is no nexus brought out by Revenue to prove that the said consideration was received in consideration of depression of the assessable value or any extraneous consideration received in relation to clearance of goods - In absence of such element, it is difficult for Revenue to allege that the incentives which was received towards efficiency of the appellant was an incentive but not sale price to levy duty - appeal allowed.
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