https://www.taxtmi.com/caselaws?id=380556 The Tribunal set aside the demand for differential excise duty, emphasizing the necessity of a CAS-4 certificate for accurate valuation. The judgment highlighted the significance of the CAS-4 certificate in determining the cost of production for excise duty valuation and emphasized revenue neutrality, ultimately allowing the appeal on grounds of revenue neutrality and limitation period for issuing the show-cause notice. The Tribunal found the department's valuation method lacked legal basis and noted procedural lapses in the department's actions. en-us Thu, 02 May 2019 00:00:00 +0530 Fri, 24 May 2019 11:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380556 The Tribunal set aside the demand for differential excise duty, emphasizing the necessity of a CAS-4 certificate for accurate valuation. The judgment highlighted the significance of the CAS-4 certificate in determining the cost of production for excise duty valuation and emphasized revenue neutrality, ultimately allowing the appeal on grounds of revenue neutrality and limitation period for issuing the show-cause notice. The Tribunal found the department's valuation method lacked legal basis and noted procedural lapses in the department's actions. Case-Laws Central Excise Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380556