2015 (10) TMI 2399

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....the consent of both sides, all the six appeals are taken up together for hearing and disposal. 3. The impugned orders and the period of dispute in these appeals are as under:- Appeal Nos. Order-in-Appeal Nos. Period of Dispute Bonus Received Duty Demanded E/355/2009 34 & 35/09 dt. 4.3.2009 Feb. 07 to May 2007 21,56,914/- 3,54,573/- E/356/2009 34 & 35/09 dt. 4.3.2009 Sep. 07 to Dec. 2007 22,76,777/- 3,75,213/- E/94/2010 138/2008 dt.24.11.2008 June 2008 31,26,840/- 4,50,891/- E/658/2010 38/2010 dt.21.7.2010 Jan. 2008 & Feb. 2009 17,32,538/- 1,78,451/- E/40618/2013 69/2012 dt. 14.12.2012 Jan. 2001 to Jan. 2004 2,31,11,204/- 36,97,793/- E/40776/2014 ....

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....bricks survive beyond the guaranteed heats. Adjudicating authority confirmed the demand and the same was upheld by Commissioner (Appeals) in all the assessees appeals except in Order-in-Appeal No. 69/2012 dated 14.12.2012. Learned Commissioner (Appeals) allowed the appeal and set aside the demand and the Revenue preferred appeal. 6. The learned counsel for the appellant-assessee submits that bonus and penalty are post-removal charges and had no bearing on the price of the goods and hence the same are not includible in the assessable value. She also referred to the copies of the purchase orders from Steel Authority of India Limited, Visvesvaraya Iron and Steel Plant, Bhadravati along with Annexures to the purchase order which enumerates ....

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....ractories Ltd. Vs. CCE, Hyderabad 2010 (262) ELT 474 (b) CCE, Chennai Vs. VRW Refractories 2008 (231) ELT 65 (c) Jalan Refractories (P) Ltd. Vs. CCE, Jaipur 2001 (138) ELT 327 (d) Indian Telehpone Industries Vs. CCE, Cochin 2004 (175) ELT 884 7. Regarding the Departments appeal, she reiterated the findings of the Commissioner (Appeals). 8. Learned AR for Revenue in respect of the assessee's appeal reiterated the orders of the Commissioner (Appeals). Regarding the Department's appeal, she reiterated the grounds of appeal. She further submits that the transaction value has been defined under section 4(3)(d) of Central Excise Act, 1944 to include "any amount that the buyer is liable to pay to, or on behalf of,....

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.... its buyers for the performance of converter bricks/refractory bricks would be included in the assessable value of the refractory bricks sold by the appellant-assessee. It is an undisputed fact that the refractory bricks were sold by the appellant-assessee based upon the terms and conditions as envisaged in the purchase orders. In the purchase order it is specifically stipulated for performance guaranteed bonus which indicated that the appellant-assessee should stand guarantee for the number of heat per set as per the agreements and bonus shall be awarded if the life achieved is above guaranteed heats and there is a penalty clause also that if the refractory bricks do not sustain the guaranteed heats then penalty would be recovered from the....