https://www.taxtmi.com/caselaws?id=115560 Excise exemption eligibility for goods cleared after unit restructuring depends on the legal and factual position existing on the clearance date. Where the composite arrangement had ceased and the texturising machine was removed, Notification No. 19/97 applied to clearances even if the goods were manufactured when different facilities existed, because duty collection follows the rate and exemption position at clearance. Extended limitation cannot support a demand where the relevant facts were within departmental knowledge and no basis for invoking it exists. The demand and consequential penalty were therefore unsustainable. en-us Thu, 30 Jun 2005 00:00:00 +0530 Thu, 31 May 2012 10:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115560 Excise exemption eligibility for goods cleared after unit restructuring depends on the legal and factual position existing on the clearance date. Where the composite arrangement had ceased and the texturising machine was removed, Notification No. 19/97 applied to clearances even if the goods were manufactured when different facilities existed, because duty collection follows the rate and exemption position at clearance. Extended limitation cannot support a demand where the relevant facts were within departmental knowledge and no basis for invoking it exists. The demand and consequential penalty were therefore unsustainable. Case-Laws Central Excise Thu, 30 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115560