TMI Blog2016 (10) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - bills of entries are also appealable in nature and any appeal filed theiragainst was required to be taken up as an appeal by Commissioner (Appeals) and to be decided on merits - Inasmuch as merits have not been considered by him, we deem it fit to remand the matter to Commissioner (Appeals) for decision on merits - appeal allowed by way of remand. - C/54863-54869/2014-DB - Final Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same, they paid the duty and transferred the goods. In terms of the said Notification, the exemption from SAD is not available if the final goods are exempted from payment of sales tax/VAT. The Revenue s contention was that since no sales tax and VAT tax stand paid by the appellant in respect of their final product, so cleared, the benefit of the Notification will not be available to them. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since the goods were not being sold and were only being transferred, the question of exemption of sales tax does not arise inasmuch as the transaction would not attract sales tax at the first point itself. The said issue also stands considered by the Tribunal. VVF Ltd. v. CCE, Belapur - 2014 (312) E.L.T. 116 (Tri.-Mum.) VVF Ltd. v. CCE, Belapur - 2015 (315) E.L.T. 303 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand the matter to Commissioner (Appeals) for decision on merits in the light of the law declared by various authorities in the above referred judgments. We expect the Commissioner (Appeals) to decide the matter as early as possible and preferably within a period of 4 months. All the appeals are disposed of in above terms. (Dictated and Pronounced in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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