https://www.taxtmi.com/caselaws?id=203279 Notification No. 1/93-C.E. was construed as granting the small-scale industry exemption to the manufacturer as a whole, even where goods were produced from more than one factory. Where the manufacturer had elected to pay duty at the normal rate for one unit, that option could not be selectively disregarded for another unit manufacturing the same goods. The exemption claimed for the second unit was therefore not available, and the demand and penalty were upheld. en-us Tue, 21 Sep 2010 00:00:00 +0530 Tue, 17 May 2011 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203279 Notification No. 1/93-C.E. was construed as granting the small-scale industry exemption to the manufacturer as a whole, even where goods were produced from more than one factory. Where the manufacturer had elected to pay duty at the normal rate for one unit, that option could not be selectively disregarded for another unit manufacturing the same goods. The exemption claimed for the second unit was therefore not available, and the demand and penalty were upheld. Case-Laws Central Excise Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203279