https://www.taxtmi.com/caselaws?id=342587 Assessable value of goods cleared to a sister unit required reconsideration where valuation was to be worked out under Rule 6(b)(ii) using CAS-4 guidelines. The Tribunal noted that the adjudicating authority had proceeded without a duly certified CAS-4 statement, relying instead on an unsigned worksheet earlier filed by the appellant. Because the certified cost data was now available and had not been considered earlier, the valuation exercise could not be treated as complete. The impugned order was set aside and the matter remanded for fresh adjudication on the basis of the certified CAS-4 certificate. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 08 May 2017 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342587 Assessable value of goods cleared to a sister unit required reconsideration where valuation was to be worked out under Rule 6(b)(ii) using CAS-4 guidelines. The Tribunal noted that the adjudicating authority had proceeded without a duly certified CAS-4 statement, relying instead on an unsigned worksheet earlier filed by the appellant. Because the certified cost data was now available and had not been considered earlier, the valuation exercise could not be treated as complete. The impugned order was set aside and the matter remanded for fresh adjudication on the basis of the certified CAS-4 certificate. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342587