Separate-account requirements for concessional-duty clearances did not justify a percentage-based payment demand under the applicable precedent.

A manufacturer clearing goods under a concessional-duty procedure without maintaining separate accounts was not liable to pay 6% of the value of those clearances. The demand based on non-maintenance of separate accounts was considered unsustainable because the issue had already been addressed in an earlier final order involving the same assessee. The analysis identifies the prior order as governing the liability question and supports non-collection of the prescribed percentage on the concessional-duty clearances.

---

---

Issues: Whether a manufacturer clearing goods under the concessional-duty procedure without maintaining separate accounts was liable to pay 6% of the value of such clearances.

Analysis: The issue stood covered by an earlier final order in the assessee's own case. Applying that precedent, the demand founded on non-maintenance of separate accounts was found unsustainable.

Conclusion: The assessee was not liable to pay 6% of the value of the goods cleared under the concessional-duty procedure.

---