https://www.taxtmi.com/caselaws?id=43009 An exemption notification with a factory-wise aggregate ceiling was construed to apply to clearances from the same factory irrespective of whether they were made by one or more manufacturers, so earlier clearances from that factory had to be clubbed for the ceiling test and full exemption was unavailable once the limit was crossed. Where nil-duty had been wrongly endorsed on the classification list, the resulting non-collection of duty was treated as short levy, and recovery under section 11A of the Central Excises and Salt Act, 1944 was held competent because the action corrected an erroneous exemption grant rather than revising tariff classification. en-us Wed, 05 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 16:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43009 An exemption notification with a factory-wise aggregate ceiling was construed to apply to clearances from the same factory irrespective of whether they were made by one or more manufacturers, so earlier clearances from that factory had to be clubbed for the ceiling test and full exemption was unavailable once the limit was crossed. Where nil-duty had been wrongly endorsed on the classification list, the resulting non-collection of duty was treated as short levy, and recovery under section 11A of the Central Excises and Salt Act, 1944 was held competent because the action corrected an erroneous exemption grant rather than revising tariff classification. Case-Laws Central Excise Wed, 05 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43009