https://www.taxtmi.com/caselaws?id=253815 Notification No. 8/2003-C.E. was read as requiring clubbing of clearances where goods are cleared by one or more manufacturers from one or more factories, so small-scale exemption was available only on strict compliance with its conditions. On a prima facie view, the clearances of three units operating from the same premises were liable to be aggregated for eligibility testing, and the challenge to invocation of the extended period also appeared unsustainable because no disclosure of the manufacturing activity to the department was shown. The financial hardship plea was rejected on the basis of the balance-sheets and liquid assets produced, so complete waiver of pre-deposit was declined. en-us Tue, 20 May 2014 00:00:00 +0530 Thu, 04 Dec 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253815 Notification No. 8/2003-C.E. was read as requiring clubbing of clearances where goods are cleared by one or more manufacturers from one or more factories, so small-scale exemption was available only on strict compliance with its conditions. On a prima facie view, the clearances of three units operating from the same premises were liable to be aggregated for eligibility testing, and the challenge to invocation of the extended period also appeared unsustainable because no disclosure of the manufacturing activity to the department was shown. The financial hardship plea was rejected on the basis of the balance-sheets and liquid assets produced, so complete waiver of pre-deposit was declined. Case-Laws Central Excise Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253815