https://www.taxtmi.com/forum/issue?id=5381 Related party clearances may be re valued on cost of production certified by CAS 4 and attract differential duty and interest; however, where part of production is sold to independent buyers Rule 8 (notional uplift on cost) is not applicable and Rule 4 valuation is preferred. Tribunal and high court precedents stress revenue neutrality for stock transfers to sister units-duty paid to the receiving unit negates net gain to the exchequer-reducing scope for extended period demands and penalties absent intent to evade. Timely CAS 4 certification is advisable and differential duty, if determined, should be paid with interest. en-us Wed, 06 Mar 2013 15:19:46 +0530 Thu, 23 Jan 2025 15:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5381 Related party clearances may be re valued on cost of production certified by CAS 4 and attract differential duty and interest; however, where part of production is sold to independent buyers Rule 8 (notional uplift on cost) is not applicable and Rule 4 valuation is preferred. Tribunal and high court precedents stress revenue neutrality for stock transfers to sister units-duty paid to the receiving unit negates net gain to the exchequer-reducing scope for extended period demands and penalties absent intent to evade. Timely CAS 4 certification is advisable and differential duty, if determined, should be paid with interest. Discussion-Forum Central Excise Wed, 06 Mar 2013 15:19:46 +0530 https://www.taxtmi.com/forum/issue?id=5381