https://www.taxtmi.com/caselaws?id=80171 Clandestine removal cannot be sustained where the alleged excess production is built on an incorrect raw-material consumption assumption; the record, read as a whole, showed lower TDI consumption and did not support removal without accounting. The assessee's separate gradation of foam products was accepted on the basis of registers, price lists and RG-1 entries, and the Department's assumption that production was mainly deluxe commercial grade was rejected. Advances from some dealers did not justify adding an interest element to assessable value because sales remained at the same price to all buyers and price was still the sole consideration. Waste, scrap and skin material were partly upheld for valuation and limited confiscation, with major confiscation and penalty reduced or set aside. en-us Wed, 30 Aug 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80171 Clandestine removal cannot be sustained where the alleged excess production is built on an incorrect raw-material consumption assumption; the record, read as a whole, showed lower TDI consumption and did not support removal without accounting. The assessee's separate gradation of foam products was accepted on the basis of registers, price lists and RG-1 entries, and the Department's assumption that production was mainly deluxe commercial grade was rejected. Advances from some dealers did not justify adding an interest element to assessable value because sales remained at the same price to all buyers and price was still the sole consideration. Waste, scrap and skin material were partly upheld for valuation and limited confiscation, with major confiscation and penalty reduced or set aside. Case-Laws Central Excise Wed, 30 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80171