2014 (5) TMI 452

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent : Mr M Rammohan Rao, JDR JUDGEMENT Per Mathew John: Two stay petitions are being considered together because these petitions are by same applicant involving identical issue though for different periods. 2. The applicant is a 100% EOU. They manufactured bulk drugs and cleared certain part of their goods to a few of their sister units located in Domestic Tariff Area. Reve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sses three times- once as part of Countervailing Duty, then as part of Customs Duty, then again on the aggregate of CVD and Customs duty. 4. The learned Counsel submits that in the matter of SAD, there is no liability because the goods were stock- transferred and there was no sale involved. He claimed exemption under Notification No.23/03-Cus. dated 31.03.2003. In respect of Cesses applied for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ive submits that in the previous order for the same applicant, 50% of the Excise Duty equivalent to Customs Duty calculated inclusive of CVD was ordered to be deposited. He further argues that at the time when the said stay order was passed, the decision of the Larger Bench on the issue of eligibility of exemption from SAD was not decided which is decided subsequently in the case of Moser Baer Ind....