https://www.taxtmi.com/caselaws?id=73307 Where common control and an unproved partnership reconstitution are shown by surrounding circumstances, clearances of the two units may be clubbed for excise purposes, and the claim of separate manufacture fails. Material nondisclosure of the other unit, common partnership, and duty collection from customers constitutes wilful suppression, so the extended limitation period is invocable. For valuation under Notification No. 71/78, duty collected from buyers is deductible only to the extent of duty actually payable, not merely amounts charged. On the same suppression and valuation defaults, penalty was upheld, with only a minor adjustment directed in the demand computation. en-us Mon, 26 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73307 Where common control and an unproved partnership reconstitution are shown by surrounding circumstances, clearances of the two units may be clubbed for excise purposes, and the claim of separate manufacture fails. Material nondisclosure of the other unit, common partnership, and duty collection from customers constitutes wilful suppression, so the extended limitation period is invocable. For valuation under Notification No. 71/78, duty collected from buyers is deductible only to the extent of duty actually payable, not merely amounts charged. On the same suppression and valuation defaults, penalty was upheld, with only a minor adjustment directed in the demand computation. Case-Laws Central Excise Mon, 26 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73307