2007 (11) TMI 163

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..... t of supply of inferior material, the assessment is required to be made on reduced value and for superior material appellants are required to pay duty on higher value inclusive of bonus - Appeal is dismissed except for setting aside the penalty amount - EDM/85/04 and CO/36/04 - A/1884/KOL/2007, - Dated:- 20-11-2007 - Dr Chittaranjan Satapathy, Member (T) and Shri D N Panda, Member (J) [O .....

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..... reported in 2001 (129) E.L.T. 124 (Tri.-Chennai) *Jalan Refractories (P) Ltd. v. CCE, Jaipur and Vice versa Reported in 2001 (138) E.L.T. 327 (Tri.)-2000 (41) RLT 3 (CEGAT) *Jay Enterprises v. Commr. of C. Ex. Customs, Rajkot Reported in 2001 (136) E.L.T. 541 (Tri.-Mumbai). 3. Heard the ld. D.R. who supports the impugned order and also refers to the cross objection filed b .....

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..... the performance is superior than the prescribed throughput, they will receive an enhanced value by way of bonus for the material supplied. As such, we find that in this case there is an in-built price variation clause which links the price to the quality of the material supplied which is measured in terms of the performance of the material. Accordingly, we are of the view that under the valuation .....

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