https://www.taxtmi.com/caselaws?id=80392 Separate registration, premises or common partners were held insufficient to prevent clubbing where the evidence showed that manufacturing activity was effectively controlled from one unit and the other two concerns were created to fragment clearances and claim small-scale exemption through a colourable arrangement. The arrangement was treated as benami or dummy in substance, so the clearances were clubbed in favour of Revenue. The demand was also held not time-barred because the true manufacturing arrangement was not disclosed and the units maintained separate declarations while suppressing material facts, justifying invocation of the extended limitation period for suppression with intent to evade duty. Duty and penalty were sustained. en-us Thu, 23 Nov 1989 00:00:00 +0530 Tue, 23 Apr 2024 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80392 Separate registration, premises or common partners were held insufficient to prevent clubbing where the evidence showed that manufacturing activity was effectively controlled from one unit and the other two concerns were created to fragment clearances and claim small-scale exemption through a colourable arrangement. The arrangement was treated as benami or dummy in substance, so the clearances were clubbed in favour of Revenue. The demand was also held not time-barred because the true manufacturing arrangement was not disclosed and the units maintained separate declarations while suppressing material facts, justifying invocation of the extended limitation period for suppression with intent to evade duty. Duty and penalty were sustained. Case-Laws Central Excise Thu, 23 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80392