https://www.taxtmi.com/caselaws?id=82340 Where factory-gate sales to independent buyers are available, excise valuation should be based on that ascertainable price rather than the downstream resale price of a related concern. Clandestine production and removal may be established through cumulative corroborative evidence, including private accounts, unaccounted despatches, seized transport invoices, workers' records, and banking or sales material, not by a single record in isolation. The note also states that exemption benefits available for later years were extended to earlier covered years, requiring recomputation of duty. As duty and exemption positions changed, the fine, confiscation, and penalties were reduced proportionately, with some components set aside. en-us Thu, 22 Nov 1990 00:00:00 +0530 Mon, 04 Jul 2011 13:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82340 Where factory-gate sales to independent buyers are available, excise valuation should be based on that ascertainable price rather than the downstream resale price of a related concern. Clandestine production and removal may be established through cumulative corroborative evidence, including private accounts, unaccounted despatches, seized transport invoices, workers' records, and banking or sales material, not by a single record in isolation. The note also states that exemption benefits available for later years were extended to earlier covered years, requiring recomputation of duty. As duty and exemption positions changed, the fine, confiscation, and penalties were reduced proportionately, with some components set aside. Case-Laws Central Excise Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82340