https://www.taxtmi.com/caselaws?id=153998 Pending assessments of captively consumed goods are to be reworked under the CAS-4 valuation formula once it becomes applicable, and the jurisdictional authority must complete fresh quantification on that basis. Where the underlying valuation exercise is unsettled, related demand and limitation questions may also require reconsideration, especially if the adjudication proceeded on an assumed provisional assessment or on a footing different from the show-cause notice. The matter therefore calls for fresh adjudication after re-evaluation of the valuation basis and the connected demand issues. en-us Wed, 25 Nov 2009 00:00:00 +0530 Fri, 02 Aug 2013 17:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153998 Pending assessments of captively consumed goods are to be reworked under the CAS-4 valuation formula once it becomes applicable, and the jurisdictional authority must complete fresh quantification on that basis. Where the underlying valuation exercise is unsettled, related demand and limitation questions may also require reconsideration, especially if the adjudication proceeded on an assumed provisional assessment or on a footing different from the show-cause notice. The matter therefore calls for fresh adjudication after re-evaluation of the valuation basis and the connected demand issues. Case-Laws Central Excise Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153998