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2009 (11) TMI 376 - AT - Central ExcisePenalty- Notification No. 1/93-C.E., dated 28-2-93- The adjudicating authority namely Joint Commissioner, Kanpur by the orders dated 8-9-2000 had confirmed the demand of Rs. 4,20,958/- and had imposed penalty of equal amount while refusing benefit of Notification No. 1/93-C.E., dated 28-2-93. Held that- Different firms will be treated as different manufacturers for the purpose of exemption limit. But it a firm consisting of certain partners say A, B & C, has got more than one factory, all these factories should of course be combined. Limited companies whether public or private are separate entities distinct from the shareholders composing it. Hence each limited company is a manufacturer by itself and will be entitled to a separate exemption limit. If there are two firms with only some of the partners in common, each firm is entitled to separate exemption limit and hence the question of distributing the exemption may not arise. If one firm or individual owns several factories he or it gets exemption only in respect of one individual owns several factories, he or it gets exemption only in respect of one lot and the manufacturer being only one entity there will be no question of distributing the exemption. The matter is remanded to the Commissioner(Appeals) to decide the appeal in accordance with provisions of law taking into consideration
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