2015 (9) TMI 1364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For The Respondent : Shri L. Paneerselvan, AC (AR) ORDER Per R. Periasami: Appellant filed this application for waiver of pre-deposit against the duty demand of Rs. 1,52,47,716/- towards Additional Duty of Customs (SAD) on the goods cleared on stock transfer to their own unit. The appellant is an EOU and they cleared to DTA on payment of appropriate duty in terms of Notification No.23....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....On the other hand, the learned Authorised Representative reiterated the findings of the Adjudication authority. As per Board's Circular No.38/2003-Cus., dated 06.05.2003 has categorically clarified that stock transfer of goods by an EOU unit to another division/unit of the same company tantamount to DTA sale, no VAT is paid. The Adjudicating authority rightly confirmed the Additional Duty of Custo....