https://www.taxtmi.com/caselaws?id=84678 Production from Shed Nos. 83 and 84 was required to be clubbed for exemption purposes because the dispute was already covered by the Tribunal's earlier order in the assessees' own case involving the same sheds and commodity. The earlier ruling had also considered registration under the Shop and Establishment Act and held that such registration did not alter the position. As the assessees could not dislodge the factual findings recorded below, the departmental view that the two sheds formed one entity was upheld and the exemption claim failed. en-us Mon, 18 Dec 1995 00:00:00 +0530 Sat, 23 Jul 2011 15:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84678 Production from Shed Nos. 83 and 84 was required to be clubbed for exemption purposes because the dispute was already covered by the Tribunal's earlier order in the assessees' own case involving the same sheds and commodity. The earlier ruling had also considered registration under the Shop and Establishment Act and held that such registration did not alter the position. As the assessees could not dislodge the factual findings recorded below, the departmental view that the two sheds formed one entity was upheld and the exemption claim failed. Case-Laws Central Excise Mon, 18 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84678