https://www.taxtmi.com/caselaws?id=291127 The appeal was dismissed as the High Court judgment in a similar case covered the issue, holding the assessee liable for 10% duty on cement cleared to an SEZ developer due to failure to maintain separate accounts for common inputs. The pending Special Leave Petition by the Revenue did not affect the binding nature of the High Court's decision. The appeal was dismissed following the precedent set in the previous judgment, with no costs awarded. en-us Wed, 19 Sep 2018 00:00:00 +0530 Wed, 28 Oct 2020 19:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291127 The appeal was dismissed as the High Court judgment in a similar case covered the issue, holding the assessee liable for 10% duty on cement cleared to an SEZ developer due to failure to maintain separate accounts for common inputs. The pending Special Leave Petition by the Revenue did not affect the binding nature of the High Court's decision. The appeal was dismissed following the precedent set in the previous judgment, with no costs awarded. Case-Laws Central Excise Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291127