https://www.taxtmi.com/caselaws?id=74625 For central excise exemption, the controlling test is whether clearances are made by or on behalf of the same manufacturer; separate registration under other fiscal laws is not ative. On the facts, the wide power of attorney, admitted control over the second unit, and the stated bifurcation to secure exemption supported clubbing of clearances. In the absence of clandestine removal or suppression with intent to evade duty, the demand could be raised only within the normal limitation period. The confiscation of steel furniture and the penalty were not sustained because the evidentiary basis for confiscation and penal action was not made out. en-us Mon, 16 Jul 1984 00:00:00 +0530 Fri, 10 Jun 2011 10:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74625 For central excise exemption, the controlling test is whether clearances are made by or on behalf of the same manufacturer; separate registration under other fiscal laws is not ative. On the facts, the wide power of attorney, admitted control over the second unit, and the stated bifurcation to secure exemption supported clubbing of clearances. In the absence of clandestine removal or suppression with intent to evade duty, the demand could be raised only within the normal limitation period. The confiscation of steel furniture and the penalty were not sustained because the evidentiary basis for confiscation and penal action was not made out. Case-Laws Central Excise Mon, 16 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74625