TMI Blog2009 (4) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... I 192 - CEGAT, CHENNAI ], where it was held that bonus received after clearance of goods for better performance is not includible in the assessable value - demand of duty do not sustain. Once the duty demand is not sustainable, interest and penalty cannot be levied. Appeal allowed - decided in favor of appellant. - E/684 and 670/2007 - Final Order Nos. 945-946/2009 - Dated:- 3-4-2009 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludible in the assessable value or not. Revenue proceeded against the assessee for the period from March, 2001 to July, 2004 by way of issue of Show Cause Notice dated 12-12-2005. Extended period was invoked alleging suppression of facts. The Original Authority demanded differential duty of ₹ 9,50,966/- along with interest under Section 11AB in addition to imposing a penalty of ₹ 23,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng.) (b) Jalan Refractories (P) Ltd. v. CCE, Jaipur - 2001 (138) E.L.T. 327 (Tri.-Chennai) (c) MPR Refractories Ltd. v. CCE, Hyderabad - 2001 (129) E.L.T. 124 (Tri. - Chennai) (d) Burn Standard Co. Ltd. v. CCE, Coimbatore - 2007 (216) E.L.T. 77 (Tri.-Chennai) (e) Lovely Food Industries v. CCE, Cochin - 2006 (195) E.L.T. 90 (Tri.-Bang.) 3.1 It was also reiterated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is covered by the decision of the Jalan Refractories. There are several other decisions including the Indian Telephone case (supra) wherein it has been held that bonus received after clearance of goods for better performance is not includible in the assessable value. Since on merits, the issue is covered in favour of the assessee, the duty demand cannot be sustained. Once the duty demand is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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