9911796707
TMI Blog2016 (6) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... . As the transfer is to self or to their Service Department from the 100% EOU - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable Sales Tax/VAT have been fully discharged from service division itself before the supplies were made to end customers from there. The SCN dated 23.12.2011 was issued for the extended period from December, 2006 to August, 2011 demanding duty of ₹ 59,71,294/- with further proposal to levy penalty under Section 11 AC of the Act. The SCN was adjudicated on contest and reduced the amount of ₹ 32,16,453 was confirmed with interest along with equal amount of penalty under Section 11 AC of the Act. Further a penalty of ₹ 10 lakh each under Rule 26 of Central Excise Rules, 2002 was imposed on Mr. Rakesh Kumar Vohra, Managing Director and Mr. Manish Gaur, Manager Commercial of Barco Electronics Systems (P) Ltd. 4. Being ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the benefit of Notification No. 23/2003-CE as amended, the one and only condition specified in respect of the goods being clear into DTA, is that the goods are not exempted by the State Government from payment of sales tax/VAT. 5. The Learned AR for Revenue relies on the impugned order. 6. Having considered the rival contentions, we hold that SAD which is in lieu of Sales Tax is not attracted in the facts and circumstances of the appellant, there being no sale. As the transfer is to self or to their Service Department from the 100% EOU. We find that a similar view was taken by another coordinate Bench of this Tribunal (of which one of myself was also a member) in M/s VVF LTD. Vs. CCE reported at 2014 (2) TMI 922 - CESTAT (Mumbai). Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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