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2019 (4) TMI 1336 - AT - Central ExciseValuation - inclusion of performance bonus received by the appellant from their buyer towards the out performance of refractory bricks and monolithi as heat guarantee bonus - Section 4 of the Central Excise Act - HELD THAT:- The issue is decided both for pre as well as post amendment of Section 4 of the Act, wherein the transaction value concept was brought in for the purpose of assessment with effect from 1/7/2000 - the said amount need not be included in the assessable value - appeal allowed - decided in favor of appellant.
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