Assessee's CAS-4 Certificate Omission Deemed Revenue Neutral; Demand Set Aside as Credit Eligible for Sister Unit Clearances.

Valuation - clearances to sister units - Assessee has not produced CAS-4 certificate - The entire issue is revenue neutral. The appellant would be eligible for credit for the duty paid on the goods i.e., cleared to their sister Units - Demand set aside. .....

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