https://www.taxtmi.com/caselaws?id=73388 Where the department already had the basic facts, including separate manufacture in paper and straw board units and approved classification lists, the extended limitation period could not be invoked in the absence of suppression or withholding of material facts, so the demand was held time barred. On Notification No. 128/77, the installed capacity had to be assessed for the paper mill as a whole rather than by treating the paper and straw board plants separately, because both units formed one establishment under the same management in the same complex. The exemption was therefore to be computed by clubbing the capacities of both units. en-us Tue, 15 Sep 1987 00:00:00 +0530 Tue, 31 May 2011 16:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73388 Where the department already had the basic facts, including separate manufacture in paper and straw board units and approved classification lists, the extended limitation period could not be invoked in the absence of suppression or withholding of material facts, so the demand was held time barred. On Notification No. 128/77, the installed capacity had to be assessed for the paper mill as a whole rather than by treating the paper and straw board plants separately, because both units formed one establishment under the same management in the same complex. The exemption was therefore to be computed by clubbing the capacities of both units. Case-Laws Central Excise Tue, 15 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73388