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    <title>2012 (6) TMI 741 - CESTAT BANGALORE</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal challenging the dropping of a demand of Rs.2,86,000 by the lower appellate authority regarding goods cleared to a SEZ developer during 2007-08. The judge relied on the precedent set in Sujana Metal Products Ltd. vs. CCE, Hyderabad, determining that supplies of excisable goods to SEZ developers should be treated as exports, not exempted goods. Therefore, the demand for payment based on the alleged failure to maintain separate accounts for common inputs used in manufacturing final products was deemed invalid.</description>
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    <pubDate>Fri, 15 Jun 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=246491</link>
      <description>The Tribunal dismissed the Department&#039;s appeal challenging the dropping of a demand of Rs.2,86,000 by the lower appellate authority regarding goods cleared to a SEZ developer during 2007-08. The judge relied on the precedent set in Sujana Metal Products Ltd. vs. CCE, Hyderabad, determining that supplies of excisable goods to SEZ developers should be treated as exports, not exempted goods. Therefore, the demand for payment based on the alleged failure to maintain separate accounts for common inputs used in manufacturing final products was deemed invalid.</description>
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