https://www.taxtmi.com/caselaws?id=102607 Spent earth was held not to be an excisable manufactured product for central excise purposes, as the issue was already decided by a Larger Bench. The Division Bench applied judicial discipline and declined to reopen or review that binding precedent. On that basis, it accepted that spent earth does not attract central excise duty. en-us Fri, 25 Feb 2000 00:00:00 +0530 Wed, 15 Feb 2012 15:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102607 Spent earth was held not to be an excisable manufactured product for central excise purposes, as the issue was already decided by a Larger Bench. The Division Bench applied judicial discipline and declined to reopen or review that binding precedent. On that basis, it accepted that spent earth does not attract central excise duty. Case-Laws Central Excise Fri, 25 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102607