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    <title>Tribunal Rules: Goods for Captive Use Valued by CAS-4, Invalidates Late Show-Cause Notice, Stresses Legal Compliance.</title>
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    <description>Method of valuation - Revenue neutrality - Extended period of limitation - goods transferred to another unit for captive consumption - to be valued in accordance with Rule 8 of the Valuation Rules or under Rule 4 - the tribunal upheld the appellant&#039;s argument that the valuation should be done in accordance with CAS-4, as mandated by relevant circulars and legal precedents. The tribunal also found in favor of the appellant on the issue of limitation, ruling that the show-cause notice issued beyond the normal limitation period was barred.</description>
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      <description>Method of valuation - Revenue neutrality - Extended period of limitation - goods transferred to another unit for captive consumption - to be valued in accordance with Rule 8 of the Valuation Rules or under Rule 4 - the tribunal upheld the appellant&#039;s argument that the valuation should be done in accordance with CAS-4, as mandated by relevant circulars and legal precedents. The tribunal also found in favor of the appellant on the issue of limitation, ruling that the show-cause notice issued beyond the normal limitation period was barred.</description>
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