TMI Blog2008 (7) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... atement for the penalties. Accordingly, the demand is set aside - appeal dismissed - decided against Revenue. - E/597/2001/MAS - 738/2008 - Dated:- 17-7-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri N.J. Kumaresh, SDR, for the Appellant. Shri P.V. Mohan, Consultant, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This appeal is filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration for excisable goods cleared while ignoring the penalties suffered by the respondents. 3. The ground taken by the Revenue in the appeal is that the department had preferred a Reference Application in the High Court against the CEGAT order in the case of Jalan Refractories (P) Ltd. relied upon by the appellate Commissioner. Another ground is raised that the bonus received was an addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods are ordinarily sold at the time of removal. In the instant case, the goods were sold at the time of removal at an agreed price. Subsequent dealings between the parties on account of performance or otherwise of the goods is not of any concern in regard to the sale price of the goods at the time of removal. We, therefore, feel that there was no justification for treating the bonus amount as part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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