TMI Blog2014 (12) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... d orders for confirmation of such demand, we are of the considered view that such demand cannot be confirmed as it is not in accordance with law. - as there is no dispute that clearances were made by M/s STI to their own DTA Unit and the credit of SAD and CVD was available to the DTA Unit, hence the entire issue is revenue neutral. In such case it cannot be said that there has been intentional evasion of payment of duty by the appellant-assessee. We find that the goods were cleared on invoices indicating all the particulars and we do not find any deliberate act on the part of the assessee to evade payment of duty. We are of the view that the demands raised by invoking extended period of limitation on this count are not invokable. For the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat while clearing the goods in DTA to its own unit under stock transfer during the period Sept. 2009 to May 2011, M/s STI Industries has not paid any sales tax nor special additional duty. The Audit party took an objection to non-payment of SAD on the ground that clearance made to their sister concern would fall under the category of exempted from payment of sales tax hence they are liable to pay SAD. It was also contended that M/s STI has made less payment of CVD and therefore liable to pay such non-paid SAD and less paid CVD. Consequentially a demand of 28,29,756/- of SAD and of ₹ 4,98,217/- of CVD was made against M/s STI Industries under proviso to Section 11A by invoking extended period of limitation. It was also proposed to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demands were confirmed only on the basis of annexure of computation of demand to SCN and no reason for raising such demand was appearing either in the SCN or the Order passed by the adjudicating authority. He submits that the Appellate Authority has upheld demand only on the basis of such computation of demand appearing as annexure to the SCN, therefore the demand is not sustainable since the demand has no basis/ground. It is also his submission that even the quantification of demand was not made correctly. 8. The Ld. Counsel also draws our attention to the fact that since the goods were cleared to their sister concern on invoices to whom the credit of such SAD and CVD is available, the whole issue is revenue neutral and therefore there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LINKS Vs. CCE, DAMAN 2013 (303) ELT 99 (TRI - AMD) wherein the demands were set aside. In our considered view, the ratio of the decision of this Bench in the case of Micro Inks (supra) squarely settles the law in so far as this point. We are of the view that the demand of SAD on goods cleared to its own DTA Unit does not survive, accordingly, we do not find any merit in appeal of the revenue. 11. As regard CVD we find from the annexure to the show cause notice that in show cause notice and the impugned order no allegation or reasoning of any nature in raising such a demand was indicated and the demand was confirmed merely by relying upon demand chart which is an annexure to the SCN. As we find no allegations for demand has been stated e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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