https://www.taxtmi.com/caselaws?id=267125 The Tribunal held that bonus payments received by the appellant-assessee for refractory bricks should not be included in the assessable value. The bonus and penalty charges were deemed as post-removal charges and not part of the price of goods at the time of removal. The Tribunal set aside the Commissioner's orders, allowing the appellant's appeals and dismissing the Department's appeal. The judgment on 8th July 2015 emphasized that bonus payments for performance should not impact duty calculation based on the sale price at the time of removal. en-us Wed, 08 Jul 2015 00:00:00 +0530 Fri, 30 Oct 2015 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267125 The Tribunal held that bonus payments received by the appellant-assessee for refractory bricks should not be included in the assessable value. The bonus and penalty charges were deemed as post-removal charges and not part of the price of goods at the time of removal. The Tribunal set aside the Commissioner's orders, allowing the appellant's appeals and dismissing the Department's appeal. The judgment on 8th July 2015 emphasized that bonus payments for performance should not impact duty calculation based on the sale price at the time of removal. Case-Laws Central Excise Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267125