https://www.taxtmi.com/caselaws?id=782823 CESTAT Ahmedabad allowed the appeal and set aside the order of the Commissioner (Appeals), holding that in cases of inter-unit transfer for captive consumption where valuation is based on CAS-4 and there is no sale to independent buyers, adjustment of excess duty paid in some periods against short payment in other periods is legally permissible. The Tribunal held that overall duty liability must be computed on the basis of annual costing, after giving credit for duty already paid, and that reliance on the previous financial year's audited data for CAS-4 valuation, followed by reconciliation when current-year data becomes available, is valid. en-us Wed, 03 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782823 CESTAT Ahmedabad allowed the appeal and set aside the order of the Commissioner (Appeals), holding that in cases of inter-unit transfer for captive consumption where valuation is based on CAS-4 and there is no sale to independent buyers, adjustment of excess duty paid in some periods against short payment in other periods is legally permissible. The Tribunal held that overall duty liability must be computed on the basis of annual costing, after giving credit for duty already paid, and that reliance on the previous financial year's audited data for CAS-4 valuation, followed by reconciliation when current-year data becomes available, is valid. Case-Laws Central Excise Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782823