2016 (1) TMI 274

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....against the Order of the Commissioner (Appeals). 2. The brief facts of the case relates to the demand of Rs. 3,23,338/- being the special additional customs duty not paid by the appellants as the goods have been purchased by way of high see sales. The adjudicating authority confirmed the demand under Section 28(1). On appeal the Commissioner (Appeals) rejected the appeal and upheld the order of t....

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....9) ELT 751 (Tri.-Bang.) Vijirom Chem. Pvt. Ltd. Vs. CC, Bangalore. 4. On the other hand, the Ld. AR on behalf of the Revenue reiterated the finding in the impugned order. He submits that in view of the proviso to Notification No.34/98 read with Sl. No. 12 of Table annexed to the notification, exemption from payment of SAD was not available as the goods are purchased by way of high sea sales. The ....

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....mported LPG are stored separately in the facility created. Even though the goods are procured from IOCL on High Seas Sales, it is a fact that Sales Tax has been paid on the transaction. The respondents have furnished evidence for the same. From the Budget Speech of the Finance Minister, it is clear that the intention of the Government is to levy SAD on actual users and not on traders. This Tribuna....