https://www.taxtmi.com/caselaws?id=41624 A factory-based small-scale exemption was applied on the aggregate clearances from the same factory during the financial year, not separately for each manufacturer using the premises in succession, so clearances by predecessor and successor could be clubbed to test the monetary ceiling. The commentary also notes that where exemption was wrongly extended because the statutory conditions were not in fact satisfied, the demand could be reopened under Section 11A as a reassessment or recovery action rather than an impermissible review of the earlier approval. en-us Fri, 20 Sep 1985 00:00:00 +0530 Fri, 04 Jun 2010 18:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41624 A factory-based small-scale exemption was applied on the aggregate clearances from the same factory during the financial year, not separately for each manufacturer using the premises in succession, so clearances by predecessor and successor could be clubbed to test the monetary ceiling. The commentary also notes that where exemption was wrongly extended because the statutory conditions were not in fact satisfied, the demand could be reopened under Section 11A as a reassessment or recovery action rather than an impermissible review of the earlier approval. Case-Laws Central Excise Fri, 20 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41624