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

..... eerselvan, 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.23/2003-CE, dated 31.03.2003. Besides, they .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tative 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 Customs. 3. The appellant relied on the Tribunal's dec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X