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2008 (10) TMI 380 - HC - Central ExciseDuty - major part of the manufactured excisable goods were cleared on payment of duty - A small part was cleared without payment of duty - said clearance was covered under Notification No. 19/97-C.E., dated 1-3-1997, which exempts payment of excise duty in respect of the goods cleared - For the provisions of Rule 57CC(1) to apply, there should be one final product which is dutiable and another final product which is exempted from payment of duty or chargeable to “Nil” rate of duty - Revenue not allowed to say that a part of the quantity of manufactured and removed from the factory, was one final product and the remaining quantity of the same final product was another final product for the purpose of levying excise duty, no merit in the civil miscellaneous appeal and the same is dismissed
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