TMI Blog2015 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... able to pay SAD - Interpretation of benefits of Notification No. 23/2003-cus - Held that:- Following decision of Micro Inks Vs. CCE & ST, Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD] - demand of SAD on such inter unit transfers is set aside - Decided in favour of assessee. - No. E/Stay/60452-60454/2013 and E/59749-59751/2013-EX(DB) - Final Order No. 53815-53817/2014 - Dated:- 9-9-2014 - G. Ragh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit transfer basis to their sister unit in the DTA without paying SAD. The adjudicating authority held that as no sales tax was paid on such inter unit transfers, in terms of Notification No. 23/2003-CE SAD was required to be paid thereon and hence the impugned demand and penalties. The appellants have contended that the issue is already covered in their favour by the judicial pronouncements. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales tax. For the purpose of taking the benefit of Notification No. 23/2003-CE as amended, the one and only condition specified in respect of the goods being cleared into DTA, is that the goods are not exempted by the State Government from payment of sales tax/VAT. In the present case (i.e in the case of M/s Micro In) there is no such exemption notification issued by the State Government exempting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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