https://www.taxtmi.com/caselaws?id=107136 A newly registered excisable unit was recognised separately for quantity-based exemption purposes from the date of its central excise registration, because the separate registration was not under challenge. Clearances from the earlier unit up to that date had to be aggregated for computing the exemption limit, so the duty demand on the earlier unit was upheld. Penalty was not sustainable where the department itself had granted and accepted separate registration for the two units; it was therefore set aside. en-us Fri, 20 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 18:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107136 A newly registered excisable unit was recognised separately for quantity-based exemption purposes from the date of its central excise registration, because the separate registration was not under challenge. Clearances from the earlier unit up to that date had to be aggregated for computing the exemption limit, so the duty demand on the earlier unit was upheld. Penalty was not sustainable where the department itself had granted and accepted separate registration for the two units; it was therefore set aside. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107136