https://www.taxtmi.com/caselaws?id=370386 The Tribunal partly allowed the appeals based on the principle of revenue neutrality, setting aside the demand for differential duty and associated penalties. The valuation dispute regarding goods transferred between units was resolved in favor of the appellants, emphasizing the CAS-4 Certificate for valuation. Duty payment for shortages of finished goods at the Durgapur Unit was upheld, along with interest and penalties. The concept of revenue neutrality was crucial in determining the outcome, leading to the dismissal of differential duty demands and penalties, including those on the Director of the Appellant Company. en-us Wed, 24 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370386 The Tribunal partly allowed the appeals based on the principle of revenue neutrality, setting aside the demand for differential duty and associated penalties. The valuation dispute regarding goods transferred between units was resolved in favor of the appellants, emphasizing the CAS-4 Certificate for valuation. Duty payment for shortages of finished goods at the Durgapur Unit was upheld, along with interest and penalties. The concept of revenue neutrality was crucial in determining the outcome, leading to the dismissal of differential duty demands and penalties, including those on the Director of the Appellant Company. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370386