2018 (9) TMI 1059

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..... 2038-42041/2018 - Dated:- 18-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. S. Gayatri, Advocate for the Appellant 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 .....

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..... ranteed heats. The department was of the view that these bonus payments received by the appellant has to be included in the assessable value. Four show cause notices were issued raising the above 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 se .....

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..... 3. She submitted that the bonus and penalty are post-sales provisions, therefore excise duty cannot be levied on such payments which are based on performance post-sales / clearance of the goods. It is also submitted that the said issue is covered by the judgment in the case of Vishwakarma Refractories Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore 2015 (320) ELT 622 which was af .....

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