2013 (10) TMI 329

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..... DRAN AND SHRI B.S.V. MURTHY, JJ. For the Appellant : Mr. S. Raghu, Advocate For the Respondents : Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per: M. V. Ravindran These two appeals raise a common issue and hence are disposed of by a common order. 2. The issue in these appeals is whether during the period November 2007 to December 2008 had cleared excisable goods to SEZ developer und .....

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..... le High Court and which would mean upholding the decision of the Tribunal. 4. Learned departmental representative fairly submits that the issue is covered by the judgment of the Tribunal in the case of Sujana Metal Products (supra). 5. On a careful consideration and submissions made by both sides and perusal of the records, we find there being undisputed on the fact that the demand is of 10% of .....

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