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2015 (9) TMI 1364 - CESTAT CHENNAI

2015 (9) TMI 1364 - CESTAT CHENNAI - TMI - Waiver of pre-deposit - 100% EOU - Additional Duty of Customs (SAD) on the goods cleared on stock transfer to their own unit - Notification No.23/2003-CE, dated 31.03.2003 - Held that:- In view of the Tribunalís decision [2014 (11) TMI 154 - CESTAT MUMBAI], the appellant has a prima facie case for waiver of pre-deposit. We, therefore, waive the pre-deposit of adjudged dues and stay recovery thereof till disposal of the appeal. - Stay granted. - E/S/4183 .....

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on payment of appropriate duty in terms of Notification No.23/2003-CE, dated 31.03.2003. Besides, they also cleared the goods to their own sister unit by way of stock transfer. The Adjudicating authority confirmed the Additional Duty of Customs (SAD) on the ground that the goods stock transferred do not attract VAT. The learned advocate submits that the good were cleared to their own sister unit by way of stock transfer. He also submits that the issue is barred by limitation. He relied on the f .....

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