9911796707
TMI Blog2014 (5) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal i.e. Equinox Solution Ltd. Versus Commissioner of Customs (Import), Mumbai [2010 (12) TMI 74 - CESTAT, MUMBAI] & Astra Zeneca Pharma India Ltd. vs. CCE, New Delhi [2013 (11) TMI 1474 - CESTAT NEW DELHI] - It would be appropriate to refer the matter to the Larger Bench of this Tribunal to resolve the issue - Registry is directed to place the matter before the Hon'ble President to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no duty element has been incorporated in the invoice, therefore, taking the benefit of SAD by the buyer does not arise. The SAD is payable by the assessee to safeguard CST/VAT and when the goods have been cleared on payment of CST/VAT therefore they are entitled to get the benefit as per the Notification no. 102/07. He further submits that being a trader and goods have been cleared on commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Tribunal to resolve the following issue:- Whether to avail the benefit of Notification no. 102/07, the condition 2(b) of the Notification is mandatory for compliance being a trader who cleared the goods on the strength of commercial invoices. 6. The Registry is directed to place the matter before the Hon'ble President to constitute a Larger Bench to resolve the issue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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