TMI Blog2002 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : V.K. Agrawal, Member (T)]. M/s. Kamla Dials Devices Limited have filed this appeal being aggrieved with the Order-in-Appeal No. 13/2002 passed by the Commissioner (Appeals). 2. Shri Sudeep Singh, learned Advocate, submitted that the appellants manufacture watches, dials and rings in their unit at Parwanoo and Bangalore; that their customer namely, M/s. Titan Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the contingencies taking place in feature; that when the goods are cleared, there is no certainty that any incentive would be earned or not; that the object of the incentive is to motivate them to enhance the manufacturing capability so that the customer has not to import the same components from abroad. He relied upon the decision in the case of Jalan Refractories (P) Limited v. CCE, Jaipur - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides. It is an admitted fact that the appellants have received the additional consideration for the sale of the goods made by them to M/s. Titan Industries Limited. Whatever name may be given to the money flowing from the customer to the appellants, it is nothing but a part of the price of the goods manufactured by them. There is no substance in the submission of the appellants that at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty involved in respect of Parwanoo unit to the appellants who are liable to pay the same. We do not find the present matter to be a fit case warranting imposition of penalty equivalent to amount of duty involved. We are of the view that the interest of justice will meet if the appellants are directed to pay a penalty of Rs. 15,000/- only. We order accordingly. The appeal is disposed of in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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