https://www.taxtmi.com/caselaws?id=45635 For a time-based restriction on removal of excisable goods, the controlling question is whether the goods remained within the factory premises or precincts after the prohibited hour. The Court treated "factory" as the area where manufacturing activity is carried on or ordinarily carried on, and held that goods which had already moved beyond those precincts before 5 p.m. were no longer within the factory. Mere stoppage of vehicles in an open space outside the manufacturing premises did not amount to retention in the factory, so Rule 224(2) was not contravened and the penalty was set aside. en-us Fri, 10 Aug 1962 00:00:00 +0530 Tue, 13 Jul 2010 09:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45635 For a time-based restriction on removal of excisable goods, the controlling question is whether the goods remained within the factory premises or precincts after the prohibited hour. The Court treated "factory" as the area where manufacturing activity is carried on or ordinarily carried on, and held that goods which had already moved beyond those precincts before 5 p.m. were no longer within the factory. Mere stoppage of vehicles in an open space outside the manufacturing premises did not amount to retention in the factory, so Rule 224(2) was not contravened and the penalty was set aside. Case-Laws Central Excise Fri, 10 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45635