https://www.taxtmi.com/caselaws?id=264536 The Tribunal ruled that the Appellant, an EOU, must pay SAD on clearances to another EOU in the DTA while availing area-based VAT exemption. The matter was remanded for quantification of duty payable, considering goods cleared without SAD. No penalty was imposed due to the settled issue by the Larger Bench, absolving the Appellant of malafide intent. The appeals were disposed of with specified terms, clarifying the Appellant's liability in the given scenario. en-us Mon, 20 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 00:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264536 The Tribunal ruled that the Appellant, an EOU, must pay SAD on clearances to another EOU in the DTA while availing area-based VAT exemption. The matter was remanded for quantification of duty payable, considering goods cleared without SAD. No penalty was imposed due to the settled issue by the Larger Bench, absolving the Appellant of malafide intent. The appeals were disposed of with specified terms, clarifying the Appellant's liability in the given scenario. Case-Laws Central Excise Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264536