https://www.taxtmi.com/caselaws?id=2239 Conflicting Tribunal views on whether an excisable by-product cleared without duty falls within Rule 57CC, where common inputs were used and separate accounts were not maintained, warranted reference to a Larger Bench. The order noted competing positions on whether such a by-product can be treated as a final product for Rule 57CC purposes, and also considered whether Rule 57D governed the situation instead. It did not finally decide the substantive liability issue on merits, but sent the matter for authoritative determination by a Larger Bench because of the conflict in coordinate Bench precedents. en-us Fri, 13 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2239 Conflicting Tribunal views on whether an excisable by-product cleared without duty falls within Rule 57CC, where common inputs were used and separate accounts were not maintained, warranted reference to a Larger Bench. The order noted competing positions on whether such a by-product can be treated as a final product for Rule 57CC purposes, and also considered whether Rule 57D governed the situation instead. It did not finally decide the substantive liability issue on merits, but sent the matter for authoritative determination by a Larger Bench because of the conflict in coordinate Bench precedents. Case-Laws Central Excise Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2239