https://www.taxtmi.com/caselaws?id=124249 Rule 57CC(1) of the Central Excise Rules, 1944 applies only where a manufacturer clears one dutiable final product and a separate final product that is exempted or chargeable at nil rate. Where the same excisable goods, here Caustic Soda Flakes and Trichloroethylene, were cleared mostly on payment of duty and only in a small quantity without duty under an exemption notification, the rule could not be invoked by treating different quantities of the same product as distinct final products. On those facts, the duty demand was unsustainable. en-us Tue, 24 Jun 2008 00:00:00 +0530 Tue, 05 Sep 2017 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124249 Rule 57CC(1) of the Central Excise Rules, 1944 applies only where a manufacturer clears one dutiable final product and a separate final product that is exempted or chargeable at nil rate. Where the same excisable goods, here Caustic Soda Flakes and Trichloroethylene, were cleared mostly on payment of duty and only in a small quantity without duty under an exemption notification, the rule could not be invoked by treating different quantities of the same product as distinct final products. On those facts, the duty demand was unsustainable. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124249