TMI Blog2015 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... it is undisputed that appellants had discharged appropriate Central Excise duty on the goods cleared to their sister unit located in D.T.A. They had not discharged SAD on the premise that transactions between sister unit cannot be considered as sale transaction. demand on the ground that the assessee has not paid Service Tax would require the assessee to pay SAD, has been negatived - Following d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 1944. It was observed that all the appellants have not discharged the Central Excise duty equivalent to Special Additional Duty (herein referred as SAD) of Customs payable @ 4% of the payment, though the appellant being a 100% EOU. 3. Ld. Counsel Shri R Santhanam appeared on behalf of M/s Jindal Saw Ltd. None appeared on behalf of appellant M/s Sun Pharmaceuticals Ltd. 3.1 Ld. Counsel S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harged appropriate Central Excise duty on the goods cleared to their sister unit located in D.T.A. They had not discharged SAD on the premise that transactions between sister unit cannot be considered as sale transaction. 6. We have perused our order in the case of M/s Micro Inks Ltd (Supra) and the facts in these cases. We find that this very Bench had passed a detailed order on identical issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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