2007 (5) TMI 119

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..... g authority - Appeal Nos. E/EDM/724-730/2004 - Final Order Nos. A/968-974/KOL/2007 - Dated:- 23-5-2007 - [Order per Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants have a clause in the contract which allowed them to collect the impugned bonus amount when their supplies exceeded a specific level. It is the contention of the appellants that the bonus received by .....

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..... gards the confirmation of the duty demand. However, considering the fact that the case involves interpretation of the new (Valuation) provisions, we are of the view that imposition of the penalty in these cases is not justified and hence we set aside the penalty. 5. All the Seven appeals are partly allowed by setting aside the penalty while confirming the duty demand. (Dictated and pronounce .....

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