https://www.taxtmi.com/caselaws?id=43693 Clearance limits under a conditional excise exemption notification were applied on an aggregate basis to goods manufactured through the same factory, including by loan licensees. The Court held that the notification required paras 1, 2 and 3 to be read together, so clubbing of clearances by the factory owner and loan licensees was permissible where the scheme tied exemption to total clearances from that factory. It further upheld paragraphs 2 and 3 as valid, finding that the clubbing mechanism did not contravene the parent Act or Article 14 because it operated uniformly and formed part of the exemption structure. en-us Wed, 06 Oct 1993 00:00:00 +0530 Tue, 03 May 2011 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43693 Clearance limits under a conditional excise exemption notification were applied on an aggregate basis to goods manufactured through the same factory, including by loan licensees. The Court held that the notification required paras 1, 2 and 3 to be read together, so clubbing of clearances by the factory owner and loan licensees was permissible where the scheme tied exemption to total clearances from that factory. It further upheld paragraphs 2 and 3 as valid, finding that the clubbing mechanism did not contravene the parent Act or Article 14 because it operated uniformly and formed part of the exemption structure. Case-Laws Central Excise Wed, 06 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43693