https://www.taxtmi.com/caselaws?id=74069 Separate partnership units with distinct deeds, registrations, sales tax and income-tax records are to be treated as independent entities for exemption purposes, and their clearances cannot be clubbed merely because they share some partners or a karta acts in different capacities. Common partners alone do not justify treating two firms as one manufacturer unless the department proves a dummy or camouflage arrangement created to evade duty. The text also states that, without material showing clandestine removal or removal without departmental knowledge, Rule 9(2) consequences and extended recovery cannot be sustained, and the limitation objection falls with the lack of proof of contravention. en-us Thu, 13 Nov 1986 00:00:00 +0530 Mon, 29 Apr 2024 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74069 Separate partnership units with distinct deeds, registrations, sales tax and income-tax records are to be treated as independent entities for exemption purposes, and their clearances cannot be clubbed merely because they share some partners or a karta acts in different capacities. Common partners alone do not justify treating two firms as one manufacturer unless the department proves a dummy or camouflage arrangement created to evade duty. The text also states that, without material showing clandestine removal or removal without departmental knowledge, Rule 9(2) consequences and extended recovery cannot be sustained, and the limitation objection falls with the lack of proof of contravention. Case-Laws Central Excise Thu, 13 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74069