https://www.taxtmi.com/caselaws?id=243608 The Tribunal ruled in favor of the appellant, finding that the goods cleared to their sister units were not exempt from sales tax by any state notification, thus qualifying for the Special Additional Duty (SAD) exemption under Notification No. 23/2003-CE. The Tribunal held that the demands for SAD were time-barred and emphasized the concept of revenue neutrality, ultimately allowing the appeals in favor of the assessee on both merits and limitations. en-us Thu, 02 Jan 2014 00:00:00 +0530 Mon, 01 Sep 2014 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243608 The Tribunal ruled in favor of the appellant, finding that the goods cleared to their sister units were not exempt from sales tax by any state notification, thus qualifying for the Special Additional Duty (SAD) exemption under Notification No. 23/2003-CE. The Tribunal held that the demands for SAD were time-barred and emphasized the concept of revenue neutrality, ultimately allowing the appeals in favor of the assessee on both merits and limitations. Case-Laws Customs Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243608