TMI Blog2015 (10) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in the case of STI Industries Vs. CCE, Daman [2014 (2) TMI 405 - CESTAT AHMEDABAD] and by taking note of the precedent decision of the Tribunal in the case of Micro Inks Vs. CCE, Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD], 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and Tamilnadu, on payment of duty of excise in terms of proviso to Section 3(1) of Central Excise Act, 1944 read with Notification No.23/2003-CE dt.31/03/2003. 2. In respect of the clearances made by them to their own units on stock transfer basis, the appellant was not paying any VAT or Sales Tax. The Revenue entertained a view that inasmuch as no VAT or Sales Tax was being paid by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the State Government from payment of Sales Tax or Value Added Tax. As the CBEC vide Circular No.38/2003-Cus. dt.06/05/2003, clarified that stock transfer from a 100% EOU to DTA is akin to sale. According, Revenue entertained a view that the goods cleared by a 100% EOU into DTA were exempted from an amount equal to SAD, provided Sales Tax or Value Added Tax is paid on such clearances, in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st them along with confirmation of interest and imposition of penalties. Vide his impugned adjudication order, the adjudicating authority confirmed the demand to the extent of ₹ 3.77 crores (approximately) along with confirmation of interest and imposition of penalties. 5. After hearing both the sides duly represented by Shri B. Venugopal, Advocate for the appellant and Shri Pakshi Rajan, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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