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2018 (5) TMI 1146 - AT - CustomsRefund of SAD - SCN issued on the ground that the imported goods were sold to various units in Dadra/ Silvassa and have not paid sales tax as all sales were made against sales tax form - Held that: - as per the terms of the declaration of the Notification in question, in order to avail exemption the declaration to the effect is “that sale of the goods will not be effected from a place located in an area where no tax is chargeable on sale or purchase of goods”. The area of Dadra in question from where the goods were sold is not an area exempted from Sales Tax. It is liable for sales tax but only under certain conditions the Appellant-assessee can sell the goods without payment of sales tax. An exemption from sales tax thus would not make the place of Dadra as the area where no sales tax is chargeable on sale or purchase of goods. Time limitation - Held that: - since the issue involved is of interpretation and has been subject of matter of dispute in many cases which were settled by the Tribunal, therefore no malafide intention can be attributed to the Appellant-assessees - demand is time barred. Enhancement of Penalty u/s 114A - Held that: - since the demand itself is set aside, the Revenue’s appeal, which is for penalty which is consequent to the demand, will not sustain - penalty set aside. Appeal allowed - decided in favor of appellant.
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