https://www.taxtmi.com/caselaws?id=82312 An exemption notification tied eligibility to the aggregate clearances from a factory during the relevant financial year, so clearances by successive manufacturers operating from the same premises had to be clubbed. A dissolved partnership firm and a private limited company continued manufacturing from the same factory, and the change in ownership did not create separate clearance bases for exemption purposes. Because the combined clearances exceeded the prescribed limit, the concession was unavailable and the duty demand and penalty were sustained. en-us Fri, 02 Dec 1983 00:00:00 +0530 Mon, 04 Jul 2011 12:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82312 An exemption notification tied eligibility to the aggregate clearances from a factory during the relevant financial year, so clearances by successive manufacturers operating from the same premises had to be clubbed. A dissolved partnership firm and a private limited company continued manufacturing from the same factory, and the change in ownership did not create separate clearance bases for exemption purposes. Because the combined clearances exceeded the prescribed limit, the concession was unavailable and the duty demand and penalty were sustained. Case-Laws Central Excise Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82312