2015 (9) TMI 1204

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....ndal and Mr. B Ravichandran, JJ. For The Appellant : Shri B L Narasimhan, Advocate For The Respondent : Shri Pramod Kumar, Jt.CDR Per Ashok Jindal : The appellants are EOU and selling the goods in DTA. The dispute arose during the proceedings that as appellant is availing area based exemption for VAT purposes, therefore, appellant is required to pay SAD at the time of clearance of good....

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....t is required to pay SAD as there is no sale. Further, the value of goods may be taken as cum duty price. Therefore, matter required quantification of the demand against the appellant for giving these two benefits. Accordingly, we remand the matter to the adjudicating authority for quantification of the correct demand of duty payable by the appellant. Thus after granting benefit of clearance of on....