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2011 (12) TMI 402 - AT - CustomsApplication for stay - Special additional duty - Right to use - Notification No. 102/07-Cus dated 14.09.2007 - In this case the respondent after import of the Set Top Boxes, supplied those Set Top Boxes to consumers on right to use basis and in respect of such supply, the VAT was paid by them by treating the same as sale - Held that: there is no dispute that the Set Top Boxes have been imported by the respondent for supply to their consumers on right to use basis for which some amount is charged by the respondent and on that amount VAT has been paid in terms of provision of the VAT Acts of the State Governments - the word 'sale' has not been defined in this notification, it is clear that the word 'sale' must be understood in the sense in which it has been defined in sales tax /VAT Acts of various State Governments or Central Tax Act, 1956 and in their Acts, the word 'sale' also includes transfer of right to use any goods for any purpose (whether or not for a specified period) for cash or deferred payment or other valuable consideration there is no order for remand and what the Commissioner (Appeals) has done is that he has allowed the appeals subject to verification of the original documents for the purpose of refuned wherever necessary in terms of the Notification No. 102/2007-Cus. and this direction cannot be treated as remanding the matter to the original adjudicating authority for denovo adjudication - Decided in favor of the assessee
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