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    <title>2015 (11) TMI 1581 - CESTAT MUMBAI</title>
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    <description>Valuation of captively consumed intermediate goods after 01/07/2000 was required to be worked out on CAS-4 principles, and the absence of proper costing particulars justified remand for fresh recomputation of duty liability. The Tribunal relied on its earlier view in the same assessee&#039;s matter and directed verification of month-wise duty payment against the CAS-4 computation. Penalty was not sustained because the duty demand itself had not been finally determined and the valuation issue remained open for re-adjudication.</description>
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      <description>Valuation of captively consumed intermediate goods after 01/07/2000 was required to be worked out on CAS-4 principles, and the absence of proper costing particulars justified remand for fresh recomputation of duty liability. The Tribunal relied on its earlier view in the same assessee&#039;s matter and directed verification of month-wise duty payment against the CAS-4 computation. Penalty was not sustained because the duty demand itself had not been finally determined and the valuation issue remained open for re-adjudication.</description>
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