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2016 (1) TMI 274 - CESTAT CHENNAI

2016 (1) TMI 274 - CESTAT CHENNAI - TMI - Denial of SAD exemption on the imported LPG through high sea sales - Held that:- Appellants have imported LPG through high sea sales transactions under the Bill of Entry No. 322 dated 17.06.1998 and there is no dispute on the sale of LPG to various customers and also discharged sales tax. On identical issue the Tribunal in the case of CC, Mangalore Vs. Hindustan Petroleum Corpn. Ltd.(2006 (2) TMI 480 - CESTAT, BANGALORE), held that SAD is not leviable - .....

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ugan, AC (AR) ORDER Per R Periasami Appellant filed this appeal against the Order of the Commissioner (Appeals). 2. The brief facts of the case relates to the demand of ₹ 3,23,338/- being the special additional customs duty not paid by the appellants as the goods have been purchased by way of high see sales. The adjudicating authority confirmed the demand under Section 28(1). On appeal the Commissioner (Appeals) rejected the appeal and upheld the order of the adjudicating authority. Hence .....

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sequently stored and sold to various customers and paid sales tax and they are eligible for SAD exemption. He relied on the following case laws in support of his argument: 1. 2006 (202) ELT 335 (Tri.-Bang.) CC, Mangalore Vs. Hindustan Petroleum Corpn. Ltd. 2. 2006 (199) ELT 751 (Tri.-Bang.) Vijirom Chem. Pvt. Ltd. Vs. CC, Bangalore. 4. On the other hand, the Ld. AR on behalf of the Revenue reiterated the finding in the impugned order. He submits that in view of the proviso to Notification No.34/ .....

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