https://www.taxtmi.com/caselaws?id=85630 A manufacturer claiming exemption under a clearances-based notification must disclose all owned units whose clearances affect eligibility; failure to disclose a material unit constitutes suppression of facts and supports invocation of the extended limitation period. On that basis, clearances from the undisclosed unit were clubbed with the disclosed unit for testing entitlement to Notification No. 175/86-C.E., and the exemption and duty demand were upheld. Suppression also justified penalty, although the quantum was reduced as excessive. en-us Mon, 29 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85630 A manufacturer claiming exemption under a clearances-based notification must disclose all owned units whose clearances affect eligibility; failure to disclose a material unit constitutes suppression of facts and supports invocation of the extended limitation period. On that basis, clearances from the undisclosed unit were clubbed with the disclosed unit for testing entitlement to Notification No. 175/86-C.E., and the exemption and duty demand were upheld. Suppression also justified penalty, although the quantum was reduced as excessive. Case-Laws Central Excise Mon, 29 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85630