TMI Blog2000 (12) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to excise duty on the 'bonus amount' received from Visakhapatnam Steel Plant (VSP) and Bhilai Steel Plant (BSP) in the context of supply of refractory bricks and lining material. 2. The Steel Plants place purchase orders on the appellant at fixed prices for certain types of bricks and refractory lining material for which they would reimburse the excise duty and sales tax as per the rates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refractory brick and refractory materials would sustain the required minimum number of heats, bonus and the entire sale consideration would be paid and if the performance and operations of the ladle management is defective or inadequate i.e. if it does not last the minimum required heats, then penalty would be levied on the heat basis. Therefore, these 'bonus' and 'penalties' are with referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Bench. Respectfully following the ratio therein, we set aside the demand made by the learned Commissioner against the appellants on bonus paid for ladle management and penalty imposed under Section 11AC and/or interest under Section 11AB, penalty under Rule 173Q of the Central Excise Rules, 1944, penalty under Rules 173C, 173F, 173Q read with Rule 9(2) of the C.E. Rules, 1944. 4. We also find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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