1998 (2) TMI 402

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..... t, President]. The dispute in this appeal relates to what is called commitment charge collected by the respondent from buyers who had entered into contract with the respondent for purchase of the excisable goods and failed to lift the entire quantity or part of the quantity of such goods. On coming to know that some amounts had been collected as commitment charge from the buyers and suc .....

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..... ges for breach of contract. The Tribunal has taken the view that amounts recovered in the nature of liquidated damages cannot be part of the price. See Spring Fresh Drinks - 1991 (54) 33 (Tribunal) and Bhartia Cutler Hammer Ltd. - 1998 (99) E.L.T. 436 (Tribunal) = 1998 (24) RLT 479 (Tribunal). We, therefore, find no ground to interfere and accordingly dismiss the appeal. - - TaxTMI - TMITax - .....

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