https://www.taxtmi.com/caselaws?id=470330 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. en-us Thu, 22 Dec 2016 00:00:00 +0530 Thu, 23 Jul 2026 17:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470330 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. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470330