https://www.taxtmi.com/caselaws?id=244328 The Tribunal allowed the appeal, exempting the appellant from the levy of Special Additional Duty (SAD) on stock transfers from Export Oriented Unit (EOU) to Domestic Tariff Area (DTA). The Tribunal held that the goods were not exempt from Sales Tax/VAT by the State Government, and the non-levy was due to the nature of stock transfers, entitling the appellant to the benefit of exemption from SAD under Notification No. 23/2003-CE. The appellant was granted consequential relief, and the Tribunal emphasized the distinction between non-levy due to the absence of sale and exemption granted by the State Government. en-us Fri, 13 Sep 2013 00:00:00 +0530 Wed, 20 May 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244328 The Tribunal allowed the appeal, exempting the appellant from the levy of Special Additional Duty (SAD) on stock transfers from Export Oriented Unit (EOU) to Domestic Tariff Area (DTA). The Tribunal held that the goods were not exempt from Sales Tax/VAT by the State Government, and the non-levy was due to the nature of stock transfers, entitling the appellant to the benefit of exemption from SAD under Notification No. 23/2003-CE. The appellant was granted consequential relief, and the Tribunal emphasized the distinction between non-levy due to the absence of sale and exemption granted by the State Government. Case-Laws Central Excise Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244328