https://www.taxtmi.com/caselaws?id=83884 Clearances from the same factory premises before and after a partnership change were treated as part of the same manufacturing unit for Notification No. 83/83-Central Excise, so clubbing was considered appropriate where production continued on the same machinery and premises. The facts were also treated as showing a device to evade duty, supporting invocation of the extended limitation period and Rule 9(2) of the Central Excise Rules, 1944. In valuation, ordinary non-returnable packing cost was includible in assessable value, and cum-duty treatment was rejected because no duty had been collected on the exempted clearances. en-us Sat, 24 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83884 Clearances from the same factory premises before and after a partnership change were treated as part of the same manufacturing unit for Notification No. 83/83-Central Excise, so clubbing was considered appropriate where production continued on the same machinery and premises. The facts were also treated as showing a device to evade duty, supporting invocation of the extended limitation period and Rule 9(2) of the Central Excise Rules, 1944. In valuation, ordinary non-returnable packing cost was includible in assessable value, and cum-duty treatment was rejected because no duty had been collected on the exempted clearances. Case-Laws Central Excise Sat, 24 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83884