https://www.taxtmi.com/caselaws?id=98824 Clearances of separate factories of a State Electricity Board could not be clubbed to deny small-scale exemption under Notification No. 1/93, so each unit had to be tested independently and could claim the exemption separately. Penalty and interest under Sections 11AC and 11AB of the Central Excise Act could not be sustained where they had not been proposed in the show-cause notice, as liability cannot be imposed on provisions not put to notice. A limited penalty under Rule 173Q was nevertheless sustained on the facts. en-us Mon, 06 Dec 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98824 Clearances of separate factories of a State Electricity Board could not be clubbed to deny small-scale exemption under Notification No. 1/93, so each unit had to be tested independently and could claim the exemption separately. Penalty and interest under Sections 11AC and 11AB of the Central Excise Act could not be sustained where they had not been proposed in the show-cause notice, as liability cannot be imposed on provisions not put to notice. A limited penalty under Rule 173Q was nevertheless sustained on the facts. Case-Laws Central Excise Mon, 06 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98824