https://www.taxtmi.com/caselaws?id=77673 Clearances of an adjacent unit may be clubbed with those of the main unit where evidence shows the adjacent concern was a dummy arrangement with no effective manufacturing facility, machinery, or power for the essential process, and the goods were in fact manufactured in the appellant's premises while its name was used to avail small scale exemption. On those facts, clandestine manufacture and suppression justified invocation of the extended period, sustained the duty demand on the clubbed clearances, and supported penalty. en-us Tue, 29 Dec 2009 00:00:00 +0530 Tue, 26 Oct 2010 00:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77673 Clearances of an adjacent unit may be clubbed with those of the main unit where evidence shows the adjacent concern was a dummy arrangement with no effective manufacturing facility, machinery, or power for the essential process, and the goods were in fact manufactured in the appellant's premises while its name was used to avail small scale exemption. On those facts, clandestine manufacture and suppression justified invocation of the extended period, sustained the duty demand on the clubbed clearances, and supported penalty. Case-Laws Central Excise Tue, 29 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77673