2018 (4) TMI 51

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..... ration was received in consideration of depression of the assessable value or any extraneous consideration received in relation to clearance of goods - In absence of such element, it is difficult for Revenue to allege that the incentives which was received towards efficiency of the appellant was an incentive but not sale price to levy duty - appeal allowed. - Appeal No. E/1238/07 and E/455/09 - .....

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..... t of contractual obligation before the schedule. 2. Revenue submits that Tribunal has already held in the case of Neo Carbons Pvt. Ltd. v. CCE - 2008 (225) ELT 289 (Tri. Kolkata) that the extra consideration received is part of assessable value. 3. On perusal of the decision in the above case, it is clear that there was an additional amount received therein. But the present case is not .....

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