https://www.taxtmi.com/caselaws?id=97591 Clandestine removal of blades cannot be established on the basis of seizure material, production records and production norms unless the evidence is reliable and can be correlated with contemporaneous records. Here, the seized goods were re-verified, duty-paid challans supported the assessee's explanation, and discrepancies in the seizure memo were insufficient to prove clandestine clearance; the finding in favour of the assessee was upheld. Advertising and sales promotion expenditure incurred through stockists also could not be added to assessable value on the basis of assumed loading, because the stockists were independent and the materials did not show any direct or indirect additional consideration to the manufacturer; the proposed valuation addition was rejected. en-us Thu, 17 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 13:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97591 Clandestine removal of blades cannot be established on the basis of seizure material, production records and production norms unless the evidence is reliable and can be correlated with contemporaneous records. Here, the seized goods were re-verified, duty-paid challans supported the assessee's explanation, and discrepancies in the seizure memo were insufficient to prove clandestine clearance; the finding in favour of the assessee was upheld. Advertising and sales promotion expenditure incurred through stockists also could not be added to assessable value on the basis of assumed loading, because the stockists were independent and the materials did not show any direct or indirect additional consideration to the manufacturer; the proposed valuation addition was rejected. Case-Laws Central Excise Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97591