2015 (3) TMI 166

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....te For the Respondent : Shri Pramod Kr., Jt. CDR ORDER Per R. K. Singh: These stay applications along with appeals have been filed against Order-in-Original No. 7/AC/N-II/2012-13 dated 30.11.2012 in terms of which a demand of Rs. 3,86,401/- was confirmed against M/s Barco Electronics Systems Pvt. Ltd. along with interest and mandatory equal penalty. In addition penalty of Rs. One lakh ....

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....ceed to decide the appeal itself waiving the requirement of pre-deposit. 4. It is seen that this very issue is covered in favour of the assessee in the case of Micro Inks Vs. CCE & ST, Daman 2014-TIOL-258-CES-AHD where the CESTAT in effect, has held as under : "whenever there is inter unit transfer, it is not a sales transaction and hence sales tax/CST/VAT may not get attracted. It does not ....