https://www.taxtmi.com/caselaws?id=89345 A demand alleging clandestine removal of calcium carbide failed where the record, including statutory returns, raw-material records, electricity-consumption material, and the absence of seizure or transport evidence, did not provide corroboration of suppressed production. Buyer-owned drums supplied for packing were also held not includible in assessable value because the material did not establish dummy concerns or that the assessee treated the drums as its own stock, and the packing exclusion principle applied. The order was set aside, duty was left for recomputation on those findings, and no penalty could survive on the disallowed heads. en-us Fri, 07 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 14:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89345 A demand alleging clandestine removal of calcium carbide failed where the record, including statutory returns, raw-material records, electricity-consumption material, and the absence of seizure or transport evidence, did not provide corroboration of suppressed production. Buyer-owned drums supplied for packing were also held not includible in assessable value because the material did not establish dummy concerns or that the assessee treated the drums as its own stock, and the packing exclusion principle applied. The order was set aside, duty was left for recomputation on those findings, and no penalty could survive on the disallowed heads. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89345