https://www.taxtmi.com/caselaws?id=83235 Closely related partnership firms using the same factory, machinery and business structure to split clearances for small-scale exemption under Notification No. 175/86 may be treated as a single entity where the arrangement shows common control and identity of interest. An SSI certificate standing in the name of one firm does not automatically extend exemption to other concerns if the original certificated unit has effectively ceased and the separateness is only formal. Suppression of the true interrelationship and use of devices to cross the exemption limit justify invocation of the extended period of limitation. Penalties on the partners were upheld in principle, but reduced on the facts. en-us Thu, 21 Apr 1994 00:00:00 +0530 Tue, 12 Jul 2011 10:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83235 Closely related partnership firms using the same factory, machinery and business structure to split clearances for small-scale exemption under Notification No. 175/86 may be treated as a single entity where the arrangement shows common control and identity of interest. An SSI certificate standing in the name of one firm does not automatically extend exemption to other concerns if the original certificated unit has effectively ceased and the separateness is only formal. Suppression of the true interrelationship and use of devices to cross the exemption limit justify invocation of the extended period of limitation. Penalties on the partners were upheld in principle, but reduced on the facts. Case-Laws Central Excise Thu, 21 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83235