https://www.taxtmi.com/caselaws?id=367323 The Tribunal held that bonus/penalty payments are post-sale payments and should not be included in the assessable value for excise duty calculation. The demand raised by the department was deemed unsustainable, and the impugned order was set aside, allowing the appeal with consequential relief if any. This judgment clarifies the treatment of bonus payments in excise duty calculation, emphasizing that post-sale payments like bonuses should not be considered part of the assessable value. en-us Wed, 18 Jul 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367323 The Tribunal held that bonus/penalty payments are post-sale payments and should not be included in the assessable value for excise duty calculation. The demand raised by the department was deemed unsustainable, and the impugned order was set aside, allowing the appeal with consequential relief if any. This judgment clarifies the treatment of bonus payments in excise duty calculation, emphasizing that post-sale payments like bonuses should not be considered part of the assessable value. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367323