2015 (9) TMI 1204

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.... 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 goods to another EOU which is in DTA. 2. Th....