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of <h1>Puducherry Excise Mandates CAS-4 Certificates Submission by December 31 for Timely Assessment.</h1> The Trade Notice issued by the Puducherry Commissionerate of Central Excise addresses the periodicity of CAS-4 certificates. It references a CBEC circular that mandates the cost of production for captively consumed goods be calculated per CAS-4 guidelines. Audits have revealed delays by some assessees in preparing these certificates, hindering the calculation of differential duty. To expedite provisional assessments, assessees must submit CAS-4 certificates by December 31 of the following financial year. Assessing officers are instructed to finalize assessments promptly upon receipt. This notice should be communicated to all members of the Trade and Industry.
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