https://www.taxtmi.com/caselaws?id=81022 Where one unit lacked complete plant and machinery and sent semi-finished activated carbon to a sister concern for completion, the sister concern was treated as the real manufacturer and the clearances of both units were liable to be clubbed for exemption eligibility. The duty demand nevertheless failed because the show-cause notice was issued beyond the six-month limitation under Section 11A(1), with no challenged finding of suppression or basis for a longer period. The penalty also could not stand once suppression was absent. The net result was relief to the assessee despite the substantive finding on clubbing and manufacture. en-us Wed, 28 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81022 Where one unit lacked complete plant and machinery and sent semi-finished activated carbon to a sister concern for completion, the sister concern was treated as the real manufacturer and the clearances of both units were liable to be clubbed for exemption eligibility. The duty demand nevertheless failed because the show-cause notice was issued beyond the six-month limitation under Section 11A(1), with no challenged finding of suppression or basis for a longer period. The penalty also could not stand once suppression was absent. The net result was relief to the assessee despite the substantive finding on clubbing and manufacture. Case-Laws Central Excise Wed, 28 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81022