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TMI Blog2014 (5) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR JUDGEMENT Per Mathew John: Two stay petitions are being considered together because these petitions are by same applicant involving identical issue though for different periods. 2. The applicant is a 100% EOU. They manufactured bulk drugs and cleared certain part of their goods to a few of their sister units located in Domestic Tariff Area. Revenue was of the view that they had not paid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, then as part of Customs Duty, then again on the aggregate of CVD and Customs duty. 4. The learned Counsel submits that in the matter of SAD, there is no liability because the goods were stock- transferred and there was no sale involved. He claimed exemption under Notification No.23/03-Cus. dated 31.03.2003. In respect of Cesses applied for the third time, he relies on the decision of Larger Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, 50% of the Excise Duty equivalent to Customs Duty calculated inclusive of CVD was ordered to be deposited. He further argues that at the time when the said stay order was passed, the decision of the Larger Bench on the issue of eligibility of exemption from SAD was not decided which is decided subsequently in the case of Moser Baer India Ltd. Vs Commissioner of Central Excise, Noida reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per the worksheet, for the present cases the total Excise Duty payable is Rs.1.76 crores (Rupees One Crore and Seventy Six lakhs only) in Appeal No. E/130/2010 and Rs.4.47 crores (Rupees Four Crores and Forty Seven Lakhs only) in Appeal No. E/134/2009. These figures are exclusive of the cesses included in computation for third time. So we order the applicant to make a pre-deposit of Rs.3.10 cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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