TMI Blog2019 (2) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 31-10-2018 - Mr. S.K. Mohanty, Member (Judicial) And Mr. P. Anjani Kumar, Member (Technical) Shri Ajay Kumar, Addl. Commr (AR) for appellant Ms. Anjali Hirawat, Advocate for respondent ORDER Per: S.K. Mohanty Revenue has filed this appeal against the impugned order dated 11.06.2010 passed by the Commissioner, Central Excise, Pune-III, whereby, proceedings initiated by show-cause notice dated 10.02.2009 were dropped. 2. Heard both sides and perused the records. 3. Brief facts of the case are that the respondent is a 100% EOU, engaged in the manufacture of Bulk Drugs formulation, classifiable under Chapter 29 and 30 of CETA, 1985. A show-cause notice dated 10.02.2009 was issued, proposing demand of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Cipla have pointed out that the goods (medicines) are sold by them to their customers from their depots. At the time of sale from their Depot they are paying VAT and therefore there is no question of not paying VAT on the impugned goods. Accordingly they are eligible to avail of the benefit of exemption Notfn. No.23/03-CE dated 31.03.2003 (Sr. No.2). 17. I fully agree with the submission of the noticee. Even though they are not paying VAT at the time of clearance of the manufactured goods from the factory to their own depot, they are clearly paying VAT when they sell the goods from their depot. Therefore the condition of payment of VAT is fulfilled by impugned goods and they are rightly entitled to the benefit of Notfn. No. 23/03-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar case of M/s Serum Institute of India, Commissioner (Appeals) in his order-in-appeal No. PIII/VM/266/2009 dated 14.12.2009 in the case of Serum Institute of India has held that when goods are transferred on stock transfer basis from an SEZ unit to their own DTA unit, no SAD is leviable. This order is issued in the context of Notfn. No. 45/2005-Cus. dated 16th May, 2005. However, the wording of the condition therein is identical with the wording of Notfn. No. 23/2003-CE and therefore this decision is also applicable in the present case. This order-in-appeal has also been accepted by the department. 21. In view of the above, the issue is already settled and the demand does not survive on merits. Accordingly, I pass following order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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