9911796707
TMI Blog2015 (10) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... gopal, Advocate For the Respondent : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER Per : ARCHANA WADHWA The appellant is engaged in the manufacture of anesthetic drugs, active pharmaceutical ingredients and vitamins etc. and is a 100% EOU. In addition to export, the appellant is also clearing the said goods in DTA as also to their own units located in Maharashtra, Madhya Pradesh and Tamilna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded, the goods manufactured and cleared in DTA by a 100% EOU are exempted from so much of duty of excise leviable thereon as is equivalent to the SAD leviable on such goods under Section 3(5) of the Customs Tariff Act, 1975 read with proviso to sub-section (1) of Section 3 of the Central Excise Act, 1944 subject to the condition that the goods being cleared into DTA are not exempted by the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, read with Notification No.23/2003-CE dt.31/03/2003. 4. Accordingly, after making certain investigations and recording statements of various employees of the appellant, proceedings were initiated against the appellant by way of issuance of a show-cause notice dt.06/08/2013 calling upon them to show cause as to why the SAD should not be confirmed against them along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal in the case of Micro Inks Vs. CCE, Daman [2014(303) ELT 99 (Tri. Ahmd.)], it was held that in case of inter-unit stock transfers of the final product, the demand of SAD cannot be held sustainable even though no VAT or Sales Tax was paid on such transactions. Inasmuch as the issue is fully settled in favour of the assessee by the above referred decisions of the Tribunal, we set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
