https://www.taxtmi.com/caselaws?id=82489 Clubbing of excise clearances requires proof of real operational and financial unity beyond common ownership, shared personnel, or business interaction; separate registration, rental documents, and machinery-hire evidence may rebut a single-entity inference. On valuation, contemporaneous records such as freight-ledger entries can show when machinery was received and whether the exemption threshold under Notification No. 77/83 was crossed from a particular date, affecting availability of exemption thereafter. For limitation, the extended period under Section 11A depends on established suppression or misstatement, and cannot rest on an unproved assumption that two units were one concern. en-us Tue, 05 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 14:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82489 Clubbing of excise clearances requires proof of real operational and financial unity beyond common ownership, shared personnel, or business interaction; separate registration, rental documents, and machinery-hire evidence may rebut a single-entity inference. On valuation, contemporaneous records such as freight-ledger entries can show when machinery was received and whether the exemption threshold under Notification No. 77/83 was crossed from a particular date, affecting availability of exemption thereafter. For limitation, the extended period under Section 11A depends on established suppression or misstatement, and cannot rest on an unproved assumption that two units were one concern. Case-Laws Central Excise Tue, 05 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82489