2018 (9) TMI 1059

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..... Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in the manufacture of refractory bricks. They raised bonus claim against the buyers to whom the refractory bricks were supplied and which had outperformed the guarantee period as per commercial terms and conditions of the purchase order and realized amounts during vari .....

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..... ove allegations for the periods as mentioned below. The original authority confirmed the demand, interest and imposed equal penalty. In appeal, the Commissioner (Appeals) upheld the demand and interest but set aside the penalty imposed under Rule 25 of Central Excise Rules. Hence these appeals. 2. On behalf of the appellant, learned counsel Ms. S.Gayatri explained the details of the adjudication .....

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..... A257 (SC). 4. The learned AR Shri A. Cletus reiterated the findings in the impugned order. 5. Heard both sides. 6. In the above judgments, which has been relied upon by the appellant, the issue whether the bonus/penalty is to be included in the assessable value has been held to be a post-sale payment and therefore not includible in the assessable value. Following the same, we hold that the dema .....

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