https://www.taxtmi.com/caselaws?id=786032 Adjustment of excise duty arose where excess duty paid in some months was offset against short payments in others; valuation for interunit transfers relied on annual CAS-4 costing with provisional assessments subsequently reconciled to quantify differential duty on an annual basis. Tribunal treated the issue as settled by an earlier final CESTAT Ahmedabad order, concluding the matter was not res integra. Consequent to that reliance, the impugned order was set aside and the appellant granted relief correlating to the annual reconciliation and duty adjustment outcome. en-us Thu, 15 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786032 Adjustment of excise duty arose where excess duty paid in some months was offset against short payments in others; valuation for interunit transfers relied on annual CAS-4 costing with provisional assessments subsequently reconciled to quantify differential duty on an annual basis. Tribunal treated the issue as settled by an earlier final CESTAT Ahmedabad order, concluding the matter was not res integra. Consequent to that reliance, the impugned order was set aside and the appellant granted relief correlating to the annual reconciliation and duty adjustment outcome. Case-Laws Central Excise Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786032