https://www.taxtmi.com/caselaws?id=89320 Training and programming charges were treated as post-manufacturing expenses and excluded from assessable value because no evidence established a dummy arrangement, flow-back of receipts, mutuality of interest, or a nexus with manufacturing value. The undervaluation demand consequently failed. Clandestine removal was sustained on cumulative corroborative evidence, including statements of the managing partner, dealers and buyers, serial-number irregularities, admitted removals, and inadequate evidence regarding returned defective units. The duty demand on clandestine removals remained payable, with a consequential reduction in penalty and redemption fine. en-us Fri, 17 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89320 Training and programming charges were treated as post-manufacturing expenses and excluded from assessable value because no evidence established a dummy arrangement, flow-back of receipts, mutuality of interest, or a nexus with manufacturing value. The undervaluation demand consequently failed. Clandestine removal was sustained on cumulative corroborative evidence, including statements of the managing partner, dealers and buyers, serial-number irregularities, admitted removals, and inadequate evidence regarding returned defective units. The duty demand on clandestine removals remained payable, with a consequential reduction in penalty and redemption fine. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89320