2017 (6) TMI 936

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....ondent(s) ORDER Revenue is in appeal against the impugned order.  The facts of the case are that the respondent is importing Zinc granules and separating Zinc skimmings and Zinc Ash and selling the Zinc Ash, which is a duty free product, without payment of duty.  2.   The allegation of the Revenue is that, as the respondent is not maintaining separate accounts of inputs of Z....

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....maintain separate account for inputs used in manufacturing of Zinc Skimming and Zinc Ash and as they are not maintaining the separate accounts, therefore they are required to pay 10% of the value of Zinc Ash.  4.   On the other hand, ld. Counsel for the respondent reiterates the findings of the impugned order. 5.   Heard both sides.  Considering the fact that verifi....