https://www.taxtmi.com/caselaws?id=41668 An exemption for trailers under Notification No. 31/66 depended on the factory employing not more than five workers, and the Court held that the count must cover the factory as a whole, not only the manufacturing section. On the departmental materials, including the project report and Inspector of Factories report, the unit employed more than five workers, so the exemption was unavailable. On limitation, a residuary excise recovery under Rule 10A could sustain the demand where Rule 10 did not apply, so the demand was not wholly time-barred. However, the demand for 1969 and 1970 was unsustainable on the material before the Court. en-us Mon, 04 Nov 1985 00:00:00 +0530 Sat, 05 Jun 2010 12:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41668 An exemption for trailers under Notification No. 31/66 depended on the factory employing not more than five workers, and the Court held that the count must cover the factory as a whole, not only the manufacturing section. On the departmental materials, including the project report and Inspector of Factories report, the unit employed more than five workers, so the exemption was unavailable. On limitation, a residuary excise recovery under Rule 10A could sustain the demand where Rule 10 did not apply, so the demand was not wholly time-barred. However, the demand for 1969 and 1970 was unsustainable on the material before the Court. Case-Laws Central Excise Mon, 04 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41668