2016 (8) TMI 350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ake in the Final Order No. A/ 52325-52326/2015-EX[DB] dated 20.07.2015 passed in the appeals on the ground that the appellant raised three issues in respect of quantification of duty demand in its appeal and during various hearings, whereas only two aspects were decided by the Tribunal Bench in the Final Order. The Learned Counsel for the Appellant submitted that three issues were (i) demand of SAD on the value of goods transferred from Appellant's EOU to other EOUs; (ii) demand of SAD on the value of goods transferred from the appellant's EOU Unit to different C & F agents in different states and on  which sales tax were duly paid at the time of sale; and (iii) calculation of demand considering the sales value as cum-duty pric....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Transfer as the goods are not sold but only transferred in other states, it cannot be the case of exemption of the goods from the sales tax. The Ld. Counsel for the department further submitted that this submission of the appellant was already accepted by the department in its above referred comments/ report dated 31.01.2013. The relevant part of the comments/ report is reproduced below:- "Now, vide the aforesaid letter the party has submitted that all such sales when cleared from their depots are made on payment of VAT/ Sales tax. In this regard they have submitted copies of documents e.g. depot sale invoice, VAT/ Sales tax paid challans, VAT  returns. On examination of these documents it reveals that VAT had been paid on sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the case that the appellant had duly raised the issue that no SAD is payable on goods stock transferred to C&F agents in different states. The Verification Report dated 31.01.2013 submitted by the Department also accepted the correctness of the claim of the Appellant. It is also evident from records that the issue was duly raised by the appellant and contested. The department also filed submission on this issue in writing which was on record of the Tribunal. Under Section 35C(2) of the Central excise Act, the Tribunal may amend any order with a view to rectify any mistake apparent from the record. 7.  It is evident from the record that though the appellant had raised the issue that no SAD is payable on goods stock transferred to oth....