https://www.taxtmi.com/caselaws?id=75194 Associated units lacking real operational independence may have their clearances clubbed for denial of small scale industry exemption where the evidence shows common storage, a single electricity connection, absence of essential machinery in one unit, mutuality of interest, and financial flow back. On those facts, the separate concerns were treated as facades rather than independent units, so the exemption was unavailable. Suppression of the true arrangement and continued clearance through shadow concerns can also justify invocation of the extended period under the proviso to Section 11A and sustain penalty when bona fide belief is not established. en-us Mon, 18 May 2009 00:00:00 +0530 Mon, 29 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75194 Associated units lacking real operational independence may have their clearances clubbed for denial of small scale industry exemption where the evidence shows common storage, a single electricity connection, absence of essential machinery in one unit, mutuality of interest, and financial flow back. On those facts, the separate concerns were treated as facades rather than independent units, so the exemption was unavailable. Suppression of the true arrangement and continued clearance through shadow concerns can also justify invocation of the extended period under the proviso to Section 11A and sustain penalty when bona fide belief is not established. Case-Laws Central Excise Mon, 18 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75194