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2007 (11) TMI 163 - AT - Central ExciseAppellants received some extra amount as bonus – price variation clause - duty paid on normal price - appellant contends that since the bonus received does not constitute a part of the normal price, no extra duty is payable – held that in the event of supply of inferior material, the assessment is required to be made on reduced value and for superior material appellants are required to pay duty on higher value inclusive of bonus - Appeal is dismissed except for setting aside the penalty amount
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