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M/s. Moser Baer India Ltd. Versus Commissioner of Central Excise, NOIDA

2015 (9) TMI 1204 - CESTAT NEW DELHI

Duty demand - SAD - appellant is availing area based exemption for VAT purposes - clearance of goods to another EOU which is in DTA - Held that:- issue has been settled in appellants own case reported as [2009 (6) TMI 48 - CESTAT, NEW DELHI] wherein .....

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pellant 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, matter required quantification of the demand against the appellant .....

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and the amount of goods shall be taken as cum duty price. As the issue has been settled by the Larger Bench of this Tribunal, therefore, no malafide can be attributed to the appellant therefore, penalty on the appellant is not imposable. - Decided pa .....

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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 ex .....

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e appeals is while the appellant is claiming area based exemption and not required to pay VAT and in that situation, whether the appellant is required to pay SAD on their clearance or not. 3. The issue has been settled in appellants own case reported .....

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