https://www.taxtmi.com/caselaws?id=799 Clandestine removal cannot be established merely from higher figures reflected in the balance sheet, and a demand resting only on that material is unsustainable. Escalation charges, however, form part of the assessable value and are includible for excise purposes. Claims concerning cum-duty price, valuation, time-bar and penalty required fresh factual and legal examination, so those matters were remanded for de novo consideration by the Commissioner. The result was that the clandestine-removal demand was set aside, inclusion of escalation charges was upheld, and the remaining issues were sent back for reconsideration. en-us Wed, 21 Jun 2006 00:00:00 +0530 Wed, 26 Oct 2016 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799 Clandestine removal cannot be established merely from higher figures reflected in the balance sheet, and a demand resting only on that material is unsustainable. Escalation charges, however, form part of the assessable value and are includible for excise purposes. Claims concerning cum-duty price, valuation, time-bar and penalty required fresh factual and legal examination, so those matters were remanded for de novo consideration by the Commissioner. The result was that the clandestine-removal demand was set aside, inclusion of escalation charges was upheld, and the remaining issues were sent back for reconsideration. Case-Laws Central Excise Wed, 21 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799