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2016 (6) TMI 315 - AT - Central ExciseDemand of SAD alongwith interest and penalty - 100% EOU - stock transfer made to their own DTA unit - Eligibility for availment of exemption - Notification No. 23/2003-CE dated 31.3.2003 - Held that:- the goods cleared by the appellant to their own unit is on stock transfer basis, the same goods cleared to any other DTA unit for the sale is on payment of the appropriate Sales Tax on the clearances made; there is no exemption granted by the Sales Tax authorities on the said goods. An identical issue has been decided by this Tribunal in the case of M/s Micro Inks Versus CCE. & ST. Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD]. Therefore, in view of this, the impugned order is unsustainable and liable to be set aside. - Decided in favour of appellant with consequential relief
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