https://www.taxtmi.com/caselaws?id=106918 Quantity-linked incentive received from the buyer was treated as additional sale consideration and held includible in assessable value for central excise valuation under the valuation rules. Excise demand was also confined to the unit within the adjudicating authority's territorial jurisdiction, so supplies from the Bangalore unit could not be covered by the Chandigarh authority. Penalty equal to duty was considered excessive and reduced to a nominal amount. The document states the core principle that buyer-linked receipts form part of assessable value, while demand and penalty must remain within jurisdictional and proportional limits. en-us Thu, 28 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106918 Quantity-linked incentive received from the buyer was treated as additional sale consideration and held includible in assessable value for central excise valuation under the valuation rules. Excise demand was also confined to the unit within the adjudicating authority's territorial jurisdiction, so supplies from the Bangalore unit could not be covered by the Chandigarh authority. Penalty equal to duty was considered excessive and reduced to a nominal amount. The document states the core principle that buyer-linked receipts form part of assessable value, while demand and penalty must remain within jurisdictional and proportional limits. Case-Laws Central Excise Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106918