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2015 (3) TMI 252 - AT - Central ExciseDischarge of SAD on the goods cleared to D.T.A - Levy of 4% SAD on clearance of goods from 100% EOU - Held that:- The appellants are export oriented unit and are eligible clear goods to DTA on payment of appropriate duty. In the case in hand, it is undisputed that appellants had discharged appropriate Central Excise duty on the goods cleared to their sister unit located in D.T.A. They had not discharged SAD on the premise that transactions between sister unit cannot be considered as sale transaction. demand on the ground that the assessee has not paid Service Tax would require the assessee to pay SAD, has been negatived - Following decision of M/s Micro Inks Ltd vs CCE&ST, Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD] - Decided in favour of assessee.
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