https://www.taxtmi.com/caselaws?id=371392 The Tribunal upheld the dropping of the Central Excise duty demand for the period 2004-2008, applying Rule 4 of the Valuation Rules when goods are sold to independent buyers in addition to being transferred within the same company. For the period 2003-2004, despite no sales to independent buyers, the Tribunal set aside the demand for duty based on the concept of revenue neutrality, following a Supreme Court decision. The decision emphasized the application of Central Excise Valuation Rules, 2000, and the importance of revenue neutrality in stock transfers within the same company, ultimately allowing the appeal filed by the assessee. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371392 The Tribunal upheld the dropping of the Central Excise duty demand for the period 2004-2008, applying Rule 4 of the Valuation Rules when goods are sold to independent buyers in addition to being transferred within the same company. For the period 2003-2004, despite no sales to independent buyers, the Tribunal set aside the demand for duty based on the concept of revenue neutrality, following a Supreme Court decision. The decision emphasized the application of Central Excise Valuation Rules, 2000, and the importance of revenue neutrality in stock transfers within the same company, ultimately allowing the appeal filed by the assessee. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371392