https://www.taxtmi.com/caselaws?id=237874 The appeals concerning the classification of clearances of excisable goods to SEZ developers without duty payment were allowed. The Tribunal found that the demand for 10% of the value of goods was incorrect due to the appellant's failure to maintain separate accounts as required by the rules. Citing a previous Tribunal order and a High Court judgment, the Bench concluded that the issue was settled, rendering the impugned order unsustainable. Emphasizing the need for proper record-keeping, the judgment provided clarity on the treatment of such clearances based on established legal precedents. en-us Fri, 06 Sep 2013 00:00:00 +0530 Wed, 09 Oct 2013 06:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237874 The appeals concerning the classification of clearances of excisable goods to SEZ developers without duty payment were allowed. The Tribunal found that the demand for 10% of the value of goods was incorrect due to the appellant's failure to maintain separate accounts as required by the rules. Citing a previous Tribunal order and a High Court judgment, the Bench concluded that the issue was settled, rendering the impugned order unsustainable. Emphasizing the need for proper record-keeping, the judgment provided clarity on the treatment of such clearances based on established legal precedents. Case-Laws Central Excise Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237874