https://www.taxtmi.com/caselaws?id=52772 The commentary explains that clandestine removal cannot be presumed from a turnover mismatch alone; supporting records such as challans, audit material and assessment orders must be properly examined, so the demand on that issue was remanded for fresh adjudication. It also states that clearances under the 'Whale' brand were eligible for small-scale industry exemption where brand-name registration had been applied for and took effect from the relevant date, so the bar in the notification did not apply. Further, common management and group affiliation do not by themselves establish related-person status; mutuality of interest must be shown before rejecting transaction value, and quantity discounts may be recognised. en-us Thu, 19 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52772 The commentary explains that clandestine removal cannot be presumed from a turnover mismatch alone; supporting records such as challans, audit material and assessment orders must be properly examined, so the demand on that issue was remanded for fresh adjudication. It also states that clearances under the 'Whale' brand were eligible for small-scale industry exemption where brand-name registration had been applied for and took effect from the relevant date, so the bar in the notification did not apply. Further, common management and group affiliation do not by themselves establish related-person status; mutuality of interest must be shown before rejecting transaction value, and quantity discounts may be recognised. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52772