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2012 (9) TMI 348 - AT - Central ExciseEOU Unit - Denial of benefit of Notification No. 23/2003-C.E – Exemption from payment of SAD - Held that:- Notification No. 23/2003-C.E. grants exemption from payment of SAD on the condition that if the goods are cleared into DTA are not exempted by the State Government from the payment of Sales Tax - appellants cleared the goods by availing the benefit of Notification issued by the State Government, therefore, appellants are not entitled for the benefit of Notification No. 23/2003-C.E. Appeals are dismissed
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