https://www.taxtmi.com/caselaws?id=73458 Notification No. 71/78 was applied on the basis of the factory and aggregate clearances, so the exemption could not be multiplied by treating loan-licensee arrangements as separate entitlement units. The so-called loan-licensees were found to be dummy concerns with no independent staff, finance, control, or genuine principal-to-principal business, so their clearances were clubbed with the manufacturer's clearances. Misstatement in the classification lists and the use of paper arrangements to evade duty constituted suppression, allowing invocation of the extended limitation period under Section 11A and sustaining the duty demand and penalty. en-us Fri, 31 Jul 1987 00:00:00 +0530 Wed, 01 Jun 2011 11:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73458 Notification No. 71/78 was applied on the basis of the factory and aggregate clearances, so the exemption could not be multiplied by treating loan-licensee arrangements as separate entitlement units. The so-called loan-licensees were found to be dummy concerns with no independent staff, finance, control, or genuine principal-to-principal business, so their clearances were clubbed with the manufacturer's clearances. Misstatement in the classification lists and the use of paper arrangements to evade duty constituted suppression, allowing invocation of the extended limitation period under Section 11A and sustaining the duty demand and penalty. Case-Laws Central Excise Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73458