https://www.taxtmi.com/caselaws?id=72723 An exemption notification that is factory-specific applies to the place of manufacture, not merely to the identity of the manufacturer. Where the same factory premises are used successively by different manufacturers within the financial year, clearances must be clubbed and a fresh exemption ceiling cannot be claimed merely because ownership changed, the earlier licence was cancelled, or a new licence was issued on a revised ground plan. Procedural objections to recovery under Section 11A and the deletion of Rule 10 were also rejected, with the demand treated as legally maintainable. en-us Thu, 24 Jan 1985 00:00:00 +0530 Tue, 24 May 2011 16:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72723 An exemption notification that is factory-specific applies to the place of manufacture, not merely to the identity of the manufacturer. Where the same factory premises are used successively by different manufacturers within the financial year, clearances must be clubbed and a fresh exemption ceiling cannot be claimed merely because ownership changed, the earlier licence was cancelled, or a new licence was issued on a revised ground plan. Procedural objections to recovery under Section 11A and the deletion of Rule 10 were also rejected, with the demand treated as legally maintainable. Case-Laws Central Excise Thu, 24 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72723