https://www.taxtmi.com/caselaws?id=82978 The Tribunal held that splitting a factory into sub-units during a financial year to evade clearance limits under Notification 175/86 is against the legislative purpose. The production from the entire factory should be considered for exemption eligibility, and the split units should be viewed as a continuation of the original factory. Consequently, the respondent was deemed ineligible for the exemption as the aggregate clearances exceeded specified limits. The Tribunal set aside the Collector (Appeals) order, emphasizing the importance of preventing circumvention of clearance limits by interpreting the notification to avoid evasion tactics. en-us Mon, 08 Feb 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82978 The Tribunal held that splitting a factory into sub-units during a financial year to evade clearance limits under Notification 175/86 is against the legislative purpose. The production from the entire factory should be considered for exemption eligibility, and the split units should be viewed as a continuation of the original factory. Consequently, the respondent was deemed ineligible for the exemption as the aggregate clearances exceeded specified limits. The Tribunal set aside the Collector (Appeals) order, emphasizing the importance of preventing circumvention of clearance limits by interpreting the notification to avoid evasion tactics. Case-Laws Central Excise Mon, 08 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82978