https://www.taxtmi.com/caselaws?id=42905 A challenge under Article 19(1)(g) attacked clause 3 of Notification No. 175/86, as amended, which permitted clubbing of clearances from more than one factory for exemption eligibility. The court treated the issue as a validity challenge to the exemption scheme itself, distinguished authorities based on different notifications or factual settings, and noted that an earlier rejection of the same contention had already been recorded. On that basis, it regarded the clubbing method in clause 3 as legally sustainable and upheld the notification. en-us Mon, 05 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42905 A challenge under Article 19(1)(g) attacked clause 3 of Notification No. 175/86, as amended, which permitted clubbing of clearances from more than one factory for exemption eligibility. The court treated the issue as a validity challenge to the exemption scheme itself, distinguished authorities based on different notifications or factual settings, and noted that an earlier rejection of the same contention had already been recorded. On that basis, it regarded the clubbing method in clause 3 as legally sustainable and upheld the notification. Case-Laws Central Excise Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42905