https://www.taxtmi.com/caselaws?id=97522 A demand for duty based on clandestine removal may rest on un-retracted statements and surrounding circumstances, and proof need not reach mathematical precision; however, the quantification must still show a clear nexus to the goods and comply with the notice. The text notes that the unit-wise attribution and computation were found defective because the coded records were not properly linked and the notice was departed from in calculating liability. It also states that an undervaluation demand failed where the higher price was applied across the board without a rational basis and the cum-duty working, including deductions for tax and octroi, was not properly explained. On that basis, the matter was remanded for de novo consideration. en-us Fri, 05 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97522 A demand for duty based on clandestine removal may rest on un-retracted statements and surrounding circumstances, and proof need not reach mathematical precision; however, the quantification must still show a clear nexus to the goods and comply with the notice. The text notes that the unit-wise attribution and computation were found defective because the coded records were not properly linked and the notice was departed from in calculating liability. It also states that an undervaluation demand failed where the higher price was applied across the board without a rational basis and the cum-duty working, including deductions for tax and octroi, was not properly explained. On that basis, the matter was remanded for de novo consideration. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97522