2014 (12) TMI 1130

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....Vapi. 2. The relevant facts in brief that arises for consideration are that M/s STI Industries is a 100% Export oriented unit engaged in the manufacture of Electrical Machinery & parts thereof falling under chapter heading No. 85, 72, 74 & 76 of Central Excise Tariff Act, 1985. M/s STI were issued show cause notice dt.02.12.2011 alleging that during audit of the unit it was found that while clearing the goods in DTA to its own unit under stock transfer during the period Sept. 2009 to May 2011, M/s STI Industries has not paid any sales tax nor special additional duty. The Audit party took an objection to non-payment of SAD on the ground that clearance made to their sister concern would fall under the category of exempted from payment of ....

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....            (i) Micro Inks Vs CCE Daman 2014 (303) ELT 99 (Tri-Ahmd)           (ii) In RE: G.E. India Industrial Pvt.Ltd. 2014 (304) ELT 452 (A.A.R.)          (iii) VVF Ltd Vs CCE Belapur 2012 (281) ELT 585 (Tri-Mum)          (iv) Kumar Arch Tech Pvt.Ltd. Vs CCE Jaipur-II 2013 (290) ELT 372 (Tri - LB) 7. As regard demand differential demand of CVD, he submits that the demands were confirmed only on the basis of annexure of computation of demand to SCN and no reason for raising such demand was appearing either in the SCN or the Order passed by the adjudicati....

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....(Tri-Mum)           (iv) Saral Industries Vs UoI 2005 (184) ELT 361 (Guj.)           (v) Collr.C.E. Vs Chemphar Drugs & Liniments 1989 (40) ELT 276 (S.C.)         (vi) Padmini Products Vs Collr.C.E. 1989 (43) ELT 195 (S.C.)         (vii) Essen Multipack Ltd Vs CCE Rajkot 2012 (280) ELT 518 (Tri-Ahmd)          (viii) CCE Nagpur Vs Ballarpour Industries Ltd 2007 (215) ELT 489 (S.C.)          (ix) CC Mumbai Vs Toyo Engineering India Ltd 2006 (201) ELT 513 (S.C.) 9. Heard both sides and p....