https://www.taxtmi.com/caselaws?id=215851 The Tribunal ruled in favor of the appellant, finding that the demand of duty including the Special Additional Duty (SAD) component in the "aggregate of duty" was unsustainable. The appellant, an Export Oriented Unit (E.O.U), cleared goods to the Domestic Tariff Area (DTA) with permission and payment of applicable Sales Tax, arguing against the requirement to pay the SAD component. Citing precedent and the purpose of SAD, the Tribunal waived the pre-deposit of dues, stayed the recovery, and ruled in favor of the appellant. en-us Mon, 19 Sep 2011 00:00:00 +0530 Fri, 17 Aug 2012 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215851 The Tribunal ruled in favor of the appellant, finding that the demand of duty including the Special Additional Duty (SAD) component in the "aggregate of duty" was unsustainable. The appellant, an Export Oriented Unit (E.O.U), cleared goods to the Domestic Tariff Area (DTA) with permission and payment of applicable Sales Tax, arguing against the requirement to pay the SAD component. Citing precedent and the purpose of SAD, the Tribunal waived the pre-deposit of dues, stayed the recovery, and ruled in favor of the appellant. Case-Laws Central Excise Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215851