TMI Blog2015 (9) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that appellant is required to pay SAD on their clearances. Therefore, on merits, the appellants have no case. We are holding that appellants are required to pay SAD on their clearance. In case when appellant is clearing the goods to another EOU, in that case appellant is required to pay SAD as there is no sale. Further, the value of goods may be taken as cum duty price. Therefore, matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andran, JJ. For The Appellant : Shri B L Narasimhan, Advocate For The Respondent : Shri Pramod Kumar, Jt.CDR Per Ashok Jindal : The appellants are EOU and selling the goods in DTA. The dispute arose during the proceedings that as appellant is availing area based exemption for VAT purposes, therefore, appellant is required to pay SAD at the time of clearance of goods to another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay SAD as there is no sale. Further, the value of goods may be taken as cum duty price. Therefore, matter required quantification of the demand against the appellant for giving these two benefits. Accordingly, we remand the matter to the adjudicating authority for quantification of the correct demand of duty payable by the appellant. Thus after granting benefit of clearance of one EOU to anot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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