https://www.taxtmi.com/caselaws?id=54934 Clandestine removal cannot be established merely from balance-sheet entries; affirmative evidence of excess manufacture, unaccounted clearances, or related flow of funds is required, so penalties and confiscation based only on such entries do not survive. Contractual escalation charges are includible in assessable value, but duty must be recomputed on the actual amount received on a cum-duty basis where the department was aware of the arrangement and no suppression or intent to evade is shown. The matter is remanded only for recomputation on escalation charges. en-us Thu, 20 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 17:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54934 Clandestine removal cannot be established merely from balance-sheet entries; affirmative evidence of excess manufacture, unaccounted clearances, or related flow of funds is required, so penalties and confiscation based only on such entries do not survive. Contractual escalation charges are includible in assessable value, but duty must be recomputed on the actual amount received on a cum-duty basis where the department was aware of the arrangement and no suppression or intent to evade is shown. The matter is remanded only for recomputation on escalation charges. Case-Laws Central Excise Thu, 20 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54934