https://www.taxtmi.com/caselaws?id=90591 Rule 57C was considered in relation to final products cleared on payment of duty despite the availability of an exemption, and the order treated that applicability issue as a question of law fit for reference. The text also notes a separate issue on whether the explanatory notes to the Finance Bill, 1994 applied to unregistered units. Because no High Court ruling had settled the point, the reference application was accepted for further processing and the proposed statement of reference was directed to be circulated for finalisation. en-us Wed, 22 Jan 1997 00:00:00 +0530 Mon, 10 Oct 2011 11:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90591 Rule 57C was considered in relation to final products cleared on payment of duty despite the availability of an exemption, and the order treated that applicability issue as a question of law fit for reference. The text also notes a separate issue on whether the explanatory notes to the Finance Bill, 1994 applied to unregistered units. Because no High Court ruling had settled the point, the reference application was accepted for further processing and the proposed statement of reference was directed to be circulated for finalisation. Case-Laws Central Excise Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90591