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2015 (3) TMI 166 - AT - Central ExciseDuty demand - Levy of 4% SAD on clearance of goods from 100% EOU to sister concern in DTA - 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 - Interpretation of benefits of Notification No. 23/2003-cus - Held that:- Following decision of Micro Inks Vs. CCE & ST, Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD] - demand of SAD on such inter unit transfers is set aside - Decided in favour of assessee.
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