https://www.taxtmi.com/caselaws?id=172316 Performance bonus received after clearance of goods under a supply contract was not part of the assessable value for central excise duty because it related to better performance in use and not to the value of the manufactured goods at removal. On that basis, the duty demand could not be sustained, and the consequential levy of interest and penalty also failed. en-us Fri, 03 Apr 2009 00:00:00 +0530 Thu, 14 Nov 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172316 Performance bonus received after clearance of goods under a supply contract was not part of the assessable value for central excise duty because it related to better performance in use and not to the value of the manufactured goods at removal. On that basis, the duty demand could not be sustained, and the consequential levy of interest and penalty also failed. Case-Laws Central Excise Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172316