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TMI Blog2014 (12) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... arises for consideration are that M/s STI Industries is a 100% Export oriented unit engaged in the manufacture of Electrical Machinery & parts thereof falling under chapter heading No. 85, 72, 74 & 76 of Central Excise Tariff Act, 1985. M/s STI were issued show cause notice dt.02.12.2011 alleging that during audit of the unit it was found that while clearing the goods in DTA to its own unit under stock transfer during the period Sept. 2009 to May 2011, M/s STI Industries has not paid any sales tax nor special additional duty. The Audit party took an objection to non-payment of SAD on the ground that clearance made to their sister concern would fall under the category of exempted from payment of sales tax hence they are liable to pay SAD. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (i) Micro Inks Vs CCE Daman 2014 (303) ELT 99 (Tri-Ahmd) (ii) In RE: G.E. India Industrial Pvt.Ltd. 2014 (304) ELT 452 (A.A.R.) (iii) VVF Ltd Vs CCE Belapur 2012 (281) ELT 585 (Tri-Mum) (iv) Kumar Arch Tech Pvt.Ltd. Vs CCE Jaipur-II 2013 (290) ELT 372 (Tri - LB) 7. As regard demand differential demand of CVD, he submits that the demands were confirmed only on the basis of annexure of computation of demand to SCN and no reason for raising such demand was appearing either in the SCN or the Order passed by the adjudicating authority. He submits that the Appellate Authority has uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Saral Industries Vs UoI 2005 (184) ELT 361 (Guj.) (v) Collr.C.E. Vs Chemphar Drugs & Liniments 1989 (40) ELT 276 (S.C.) (vi) Padmini Products Vs Collr.C.E. 1989 (43) ELT 195 (S.C.) (vii) Essen Multipack Ltd Vs CCE Rajkot 2012 (280) ELT 518 (Tri-Ahmd) (viii) CCE Nagpur Vs Ballarpour Industries Ltd 2007 (215) ELT 489 (S.C.) (ix) CC Mumbai Vs Toyo Engineering India Ltd 2006 (201) ELT 513 (S.C.) 9. Heard both sides and perused the records. 10. We find that the issue of demand of SAD on the goods cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were cleared on invoices indicating all the particulars and we do not find any deliberate act on the part of the assessee to evade payment of duty. We are of the view that the demands raised by invoking extended period of limitation on this count are not invokable. For the foregoing reasons also we hold that the demand of SAD and CVD is unsustainable. However in respect of demand of CVD, based upon our above findings we hold that only the demand falling under normal period of limitation is sustainable, we hold it so. Since the most of the demand is set aside, having held that there was no intention to evade duty, we find that penalties imposed are unwarranted and they are set aside. In view of our above observation and findings we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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