2015 (3) TMI 252

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....am (Adv.) For the Respondent : Shri K Shivkumar (AR), Shri R Sai (AR) JUDGEMENT Per : Mr. M.V. Ravindran; All these three appeals are disposed of by a common order as the issue involve in all these appeals are the same. 2. The issue that arise for consideration is the appellant herein had transferred finished goods to their sister unit situated in D.T.A on Branch/stock transfer basis on payme....

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....gement. 4. Learned Departmental Representative reiterates the findings of lower authorities. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that the issue involved is regarding discharge of SAD on the goods cleared to D.T.A by the appellant. The appellants are export oriented unit and are eligible clear goods to DTA on payment of appropriate....