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TMI Blog2012 (12) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment from payment of ST/VAT - pre-deposit waived - E/1068/2011 - S/674/2012-WZB/C-II(EB) - Dated:- 27-2-2012 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri Vipin Jain, Advocate, for the Appellant. Shri Y.K. Agarwal, Addl. Commissioner, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - The applicants are seeking waiver of pre-deposit of demands of duty of Rs. 4,81,41,421/- for the period February 2009 to October 2009 along with interest and equal amount of penalty under the provisions of Central Excise Act, 1944. 2. The facts of the case are that the applicants are a 100% Export Oriented Unit and manufacturers of fatty acids, alcohol and soap noodles. The applicants were allowed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was adjudicated and demands were confirmed as per the impugned order. Aggrieved from the said order, applicants are before us. 4. Shri Vipin Jain, the Id. advocate for the applicant appeared before us and submitted that the applicants are having two units one at Taloja and the other at Sion. As applicant is 100% EOU at the Taloja they were clearing fatty acids manufactured by them in their EOU into DTA at their Sion unit on payment of SAD but they are taking credit of the same at their Sion unit. During the course of audit of records of Sion unit, it was pointed out by the audit that the SAD is not payable on supply made from EOU as per Sr.No. 1 of Notification No. 23/03 and therefore the Sion unit is not entitled to the credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt from payment of service tax or VAT. The said decision is not applicable to the facts of this case as in this case it is admitted fact that the fatty acid transferred by the applicant to the Sion unit is chargeable to ST/VAT. Therefore, he prayed that at this stage, stay be granted. 5. On the other hand, Mr. Y.K. Agarwal, ld. DR strongly opposed the contention of the ld. advocate and submitted that the SAD is payable on the clearance made by the applicant. Admittedly, in this case goods were cleared without payment of SAD therefore, the adjudicating authority has rightly held that they are liable to pay SAD and therefore applicant be asked to make the pre-deposit at this stage. 6. We have heard both sides in detail and find that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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