https://www.taxtmi.com/caselaws?id=288481 Two industrial units were treated as one manufacturer because the factual record showed they were not functioning as separate manufacturers for independent small scale exemption benefits, so separate exemptions were unavailable. Exempt clearances expressly excluded by the exemption notification could not be counted in the aggregate value of clearances; the Revenue's inclusion of such clearances was contrary to the notification, so the duty computation had to be reduced. Penalties under Rule 173Q were unsustainable because the penalty order did not specify the sub-rule invoked, and the penalties were set aside. en-us Tue, 23 May 2006 00:00:00 +0530 Wed, 10 Jun 2020 13:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288481 Two industrial units were treated as one manufacturer because the factual record showed they were not functioning as separate manufacturers for independent small scale exemption benefits, so separate exemptions were unavailable. Exempt clearances expressly excluded by the exemption notification could not be counted in the aggregate value of clearances; the Revenue's inclusion of such clearances was contrary to the notification, so the duty computation had to be reduced. Penalties under Rule 173Q were unsustainable because the penalty order did not specify the sub-rule invoked, and the penalties were set aside. Case-Laws Central Excise Tue, 23 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288481