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of <h1>Tribunal waives pre-deposit, stays recovery on SAD demand appeal.</h1> <h3>VVF LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR</h3> VVF LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR - 2012 (281) E.L.T. 585 (Tri. - Mumbai) Issues:Seeking waiver of pre-deposit of demands of duty under Central Excise Act, 1944 for the period February 2009 to October 2009.Detailed Analysis:Issue 1: Demand of SAD on DTA clearancesThe case involves the demand of Special Additional Duty (SAD) on clearances into the Domestic Tariff Area (DTA) for the period February 2009 to October 2009. The department contended that the appellant was required to pay 4% SAD on clearance into DTA. A show-cause notice was issued, and demands were confirmed as per the impugned order. The appellant argued that they were entitled to exemption under Notification 23/03 for DTA clearance on specified goods produced by an Export Oriented Unit (EOU) as the goods were not exempt from State government sales tax or VAT. The Tribunal found that the fatty acid cleared by the appellant was liable for sales tax/VAT, distinguishing the case from Mozer Baer India where area-based exemptions were involved. The Tribunal concluded that the appellant had correctly availed the exemption under Notification 23/03 and waived the requirement of pre-deposit of the duty, interest, and penalty during the appeal.Conclusion:The Tribunal ruled in favor of the appellant, waiving the pre-deposit requirement and staying the recovery of the duty, interest, and penalty during the appeal process.
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