https://www.taxtmi.com/caselaws?id=116025 Rule 57CC(1) of the Central Excise Rules, 1944 applies only where a manufacturer clears both exempted and dutiable final products. Where the assessee manufactures exclusively exempted goods, the rule is not attracted, so an 8% demand on the sale price of clearances to the Indian Navy cannot be sustained. On that basis, the demand, duty confirmation and penalties were treated as unsustainable, and consequential relief followed. en-us Tue, 17 May 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116025 Rule 57CC(1) of the Central Excise Rules, 1944 applies only where a manufacturer clears both exempted and dutiable final products. Where the assessee manufactures exclusively exempted goods, the rule is not attracted, so an 8% demand on the sale price of clearances to the Indian Navy cannot be sustained. On that basis, the demand, duty confirmation and penalties were treated as unsustainable, and consequential relief followed. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116025