2004 (8) TMI 210

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..... - The appellant is a PSU Unit. They have challenged the correctness of the Order-in-Appeal No. 316/91 dated 30-9-1991. The appellants had raised 15 bills on 20-6-1990 for a total amount of Rs. 10,47,306/- towards bonus for supply of ILT and DTAs exchanged to various stations of Telecommunication Department during 1989-90. This claim of bonus was as a result of expeditious manufacture and executi....

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....mance or otherwise of the goods is not of concern with regard to sale price of the goods at the time of removal and is not required to be added in the assessable value. The Tribunal has applied the ratio of the Larger Bench judgment rendered in the case of Shrichakra Tyres Ltd. v. CCE, Madras [1999 (108) E.L.T. 361 (T) = 1999 (32) RLT 1 (CEGAT)] in the matter. The appellants also relied on the jud....