https://www.taxtmi.com/caselaws?id=86131 The Tribunal found that three separate units should be treated as one entity for tax purposes due to common operational integrity, shared resources, and management. The extended period of limitation was applied as the appellants suppressed facts to evade duty payment. Despite upholding duty demand, penalties were reduced considering mitigating circumstances, and payment flexibility in installments was allowed. The judgment underscores the significance of operational practices and consequences of withholding information, with authorities having discretion in penalties and payment arrangements based on individual situations. en-us Wed, 28 Aug 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86131 The Tribunal found that three separate units should be treated as one entity for tax purposes due to common operational integrity, shared resources, and management. The extended period of limitation was applied as the appellants suppressed facts to evade duty payment. Despite upholding duty demand, penalties were reduced considering mitigating circumstances, and payment flexibility in installments was allowed. The judgment underscores the significance of operational practices and consequences of withholding information, with authorities having discretion in penalties and payment arrangements based on individual situations. Case-Laws Central Excise Wed, 28 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86131