https://www.taxtmi.com/caselaws?id=50937 After dissolution of a partnership firm, the business was taken over by a new proprietor in a different legal identity, so the later exemption claim was not by the same manufacturer that had earlier used Notification No. 175/86. The restriction in Notification No. 138/86 was read as barring simultaneous benefit of both notifications by the same manufacturer, not a fresh claim following a complete change in legal character. On that basis, the exemption under Notification No. 138/86 remained available, and the demand could not be sustained. en-us Tue, 21 Aug 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50937 After dissolution of a partnership firm, the business was taken over by a new proprietor in a different legal identity, so the later exemption claim was not by the same manufacturer that had earlier used Notification No. 175/86. The restriction in Notification No. 138/86 was read as barring simultaneous benefit of both notifications by the same manufacturer, not a fresh claim following a complete change in legal character. On that basis, the exemption under Notification No. 138/86 remained available, and the demand could not be sustained. Case-Laws Central Excise Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50937