https://www.taxtmi.com/caselaws?id=50122 Bonus paid for post-supply performance and endurance of refractory bricks under a separate work arrangement was held not to form part of the assessable value for excise duty, because it was linked to conditions after manufacture and was not part of the sale price. The resulting duty demand was therefore unsustainable. Penalties and interest based on that failed demand also could not survive, and the separate shortage-related penalty was not sustained in full, particularly where the shortage-related demand had already been paid and the record did not justify the penalties invoked. en-us Mon, 04 Dec 2000 00:00:00 +0530 Thu, 19 Aug 2010 18:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50122 Bonus paid for post-supply performance and endurance of refractory bricks under a separate work arrangement was held not to form part of the assessable value for excise duty, because it was linked to conditions after manufacture and was not part of the sale price. The resulting duty demand was therefore unsustainable. Penalties and interest based on that failed demand also could not survive, and the separate shortage-related penalty was not sustained in full, particularly where the shortage-related demand had already been paid and the record did not justify the penalties invoked. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50122