https://www.taxtmi.com/caselaws?id=98217 Exemption under a central excise notification could not be denied by treating two separately situated factories of the same company as one unit. The condition in question was framed by reference to a factory lacking the facility for producing single yarn, and the units were at different locations and remained separate factories. The notification could not be rewritten by substituting the concept of a manufacturer for the statutory reference to a factory. As the notification's condition was satisfied, denial of exemption was unwarranted, and the director's penalty under Rule 209A, being consequential to the unsustainable demand, also could not stand. en-us Fri, 05 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 16:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98217 Exemption under a central excise notification could not be denied by treating two separately situated factories of the same company as one unit. The condition in question was framed by reference to a factory lacking the facility for producing single yarn, and the units were at different locations and remained separate factories. The notification could not be rewritten by substituting the concept of a manufacturer for the statutory reference to a factory. As the notification's condition was satisfied, denial of exemption was unwarranted, and the director's penalty under Rule 209A, being consequential to the unsustainable demand, also could not stand. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98217