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2014 (9) TMI 1056 - AT - Central Excise100% EOU - goods cleared in DTA to its own unit - stock transfer - Demand of SAD - Held that:- the ratio of the decision of this Bench in the case of M/s Micro Inks Vs. CCE, Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD] squarely settles the law in so far as this point. Therefore, 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. Differential demand of CVD and imposition of penalty - Invokation of extended period of limitation - Held that:- as we find no allegations for demand has been stated either in the show cause notice nor there are any reasoning in the impugned 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 regard plea of revenue neutrality raised by the appellant, we find strong force in the contentions 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. It is found 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. Therefore, the demand of SAD and CVD is unsustainable. However in respect of demand of CVD, based upon our above findings we hold that only the demand falling under normal period of limitation is sustainable, we hold it so. Since the most of the demand is set aside, having held that there was no intention to evade duty, we find that penalties imposed are unwarranted and they are set aside. Appeals disposed of
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