2018 (4) TMI 51

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..... Advocate, for appellant Shri N.N. Prabhu Desai, Supdt. (AR), for respondent Per:  D.N. Panda Appellant explains that it has two divisions, one is manufacturing division and the other is service providing division.  The goods manufactured by its manufacturing division were used by the service providing division.  Revenue alleged that the bonus received by appellant from Shree Ceme .....

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..... principle laid down in that case has no application to the present case. 4. Even though the allegation of Revenue is that bonus is consideration otherwise received by appellant from Shree Cement Ltd., there is no nexus brought out by Revenue to prove that the said consideration was received in consideration of depression of the assessable value or any extraneous consideration received in relatio .....

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