2009 (4) TMI 907

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....te, for the Assessee. Smt. Joy Kumari Chander, JCDR, for the Department. ORDER Both Revenue and the assessee have filed appeals against Order-in-Appeal No. 69/2007-CE dated 30-4-2007 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. We heard both sides. 3. The assessees are manufacturers of refractory bricks. In terms of the agreement entered with M/s....

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....r (Appeals). The Commissioner (Appeals) held that the performance bonus is includible in the assessable value. However, he gave a finding that only for the period prior to July, 2002,(date of audit of the records), longer period could be invoked and not for the period from July, 2002 to July, 2004. Holding such a view, he remanded the matter to the original authority for re-quantification of duty ....

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....hat ladle management is a post manufacturing activity and the performance bonus is related to the ladle management. 4. On the other hand, Revenue is aggrieved over the impugned order for limiting the longer period to the period prior to July, 2002. 5. We have considered the submissions made both on merits and on limitation. As far as merit is concerned, the assessee relied on the d....