https://www.taxtmi.com/caselaws?id=219125 CESTAT, Mumbai held that the appellant had made out a strong prima facie case for waiver of pre-deposit and stay of recovery in a dispute over SAD on stock transfers from a 100% EOU to its domestic unit. The Tribunal noted that the goods were admittedly liable to sales tax/VAT, and applied Notification No. 23/2003-C.E., which covered DTA clearances by an EOU where the State Government had not exempted the goods from sales tax or VAT. It distinguished the cited larger bench ruling on the basis that the present goods were not exempt from such state taxes, and therefore granted waiver of duty, interest and penalty during the appeal. en-us Mon, 27 Feb 2012 00:00:00 +0530 Sat, 06 Oct 2012 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219125 CESTAT, Mumbai held that the appellant had made out a strong prima facie case for waiver of pre-deposit and stay of recovery in a dispute over SAD on stock transfers from a 100% EOU to its domestic unit. The Tribunal noted that the goods were admittedly liable to sales tax/VAT, and applied Notification No. 23/2003-C.E., which covered DTA clearances by an EOU where the State Government had not exempted the goods from sales tax or VAT. It distinguished the cited larger bench ruling on the basis that the present goods were not exempt from such state taxes, and therefore granted waiver of duty, interest and penalty during the appeal. Case-Laws Central Excise Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219125