9911796707
TMI Blog2016 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. On identical issue the Tribunal in the case of CC, Mangalore Vs. Hindustan Petroleum Corpn. Ltd.(2006 (2) TMI 480 - CESTAT, BANGALORE), held that SAD is not leviable - Tribunal has relied on the decision of VigiromChem (P) Ltd.(2005 (8) TMI 532 - CESTAT, BANGALORE). The case on hand is identical to the above and hence by applying the above decision we hold that the demand of SAD on the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence the present appeal. 3. Ld. Advocate reiterated the statement of facts and grounds of appeal at page 7 8 of appeal papers and submitted that even though the appellants have purchased the goods by way of high sea sales, they have paid sales tax as the goods (LPG) were sold to different customers. He submits that Notification No. 34/98 at S.No. 12 exempt SAD of all the goods falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such but they have to refill the cylinders and then sell LPG to various customers. 5. After hearing both the sides, we find that short issue involved in this case is denial of SAD exemption on the imported LPG. There is no dispute on the fact that the appellants have imported LPG through high sea sales transactions under the Bill of Entry No. 322 dated 17.06.1998 and there is no dispute on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Vigirom Chem (P) Ltd. (cited supra), has held that SAD is not leviable when the imported goods have been sold as such and bear the burden of Sales Tax. We also agree with the learned Advocate that proceedings under Section 3A cannot be continued after its omission. In view of these facts, the Revenue appeals have no merits and hence, we reject the same . In the above Tribunals decision, Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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