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M/s. ORCHID CHEMICALS AND PHARMACEUTICALS Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III

2015 (9) TMI 1364 - CESTAT CHENNAI

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 M .....

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926/2015 - Dated:- 30-6-2015 - Shri R. Periasami and Shri Pradeep Kumar Choudhary, JJ. For The Appellant : Shri M. Kannan, Adv. For The Respondent : Shri L. Paneerselvan, AC (AR) ORDER Per R. Periasami: Appellant filed this application for waiver of .....

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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 transf .....

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issioner of Central Excise & Service Tax, Daman reported in 2014 (303) E.L.T.99 (Tri.-Ahmd). (ii) VVF Ltd. Vs Commissioner of Central Excise, Balapur reported in 2012 (312) E.L.T.116 (Tri.-Mumbai). (iii) VVF Ltd. Vs Commissioner of Central Excise .....

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