Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1204 - AT - Central ExciseDuty demand - SAD - appellant is availing area based exemption for VAT purposes - clearance of goods to another EOU which is in DTA - Held that:- issue has been settled in appellants own case reported as [2009 (6) TMI 48 - CESTAT, NEW DELHI] wherein Larger Bench of this Tribunal has held that appellant is required to pay SAD on their clearances. Therefore, on merits, the appellants have no case. We are holding that appellants are required to pay SAD on their clearance. In case when appellant is clearing the goods to another EOU, in that case appellant is required to pay SAD as there is no sale. Further, the value of goods may be taken as cum duty price. Therefore, matter required quantification of the demand against the appellant for giving these two benefits. Accordingly, we remand the matter to the adjudicating authority for quantification of the correct demand of duty payable by the appellant. Thus after granting benefit of clearance of one EOU to another EOU without SAD and the amount of goods shall be taken as cum duty price. As the issue has been settled by the Larger Bench of this Tribunal, therefore, no malafide can be attributed to the appellant therefore, penalty on the appellant is not imposable. - Decided partly in favour of assessee.
|