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2019 (2) TMI 1549 - AT - Central Excise100% EOU - Exemption from SAD - clearance of goods into DTA - demand of duty alongwith interest and penalty - period 01.03.2006 to 31.01.2008 - Clearance of bulk drugs to its sister units - stock transfer basis - N/N. 23/2003-CE dated 13.03.2003 - Held that:- Revenue has not disputed the payment of VAT at the time of sale of goods by the respondent from its depot - In this context, the Tribunal in the case of Micro Inks v. Commr of C.Ex. & Service Tax, Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD] has allowed the appeal on the identical situation - appeal dismissed - decided against Revenue.
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