https://www.taxtmi.com/caselaws?id=85980 Separate clearances of bifurcated manufacturing units cannot be clubbed for exemption denial where the Department knew of the split and issued separate licences. The text notes that the business had been divided between family members, the units operated as distinct licensed entities, and the licensing officers were in a position to know the aggregate clearances. On that factual basis, concealment was not established and the demand was held unsustainable. The order dropping the show cause notice was therefore upheld, and the Revenue challenge failed. en-us Mon, 18 Mar 1996 00:00:00 +0530 Tue, 09 Aug 2011 13:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85980 Separate clearances of bifurcated manufacturing units cannot be clubbed for exemption denial where the Department knew of the split and issued separate licences. The text notes that the business had been divided between family members, the units operated as distinct licensed entities, and the licensing officers were in a position to know the aggregate clearances. On that factual basis, concealment was not established and the demand was held unsustainable. The order dropping the show cause notice was therefore upheld, and the Revenue challenge failed. Case-Laws Central Excise Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85980