https://www.taxtmi.com/caselaws?id=86231 Clearances of four related units may be clubbed to deny small scale industry exemption where the entities are under common ownership and effective control, share management, office arrangements, employees and finance, and lack genuine commercial separation; on those facts, exemption under Notification No. 175/86 was denied. The extended limitation period under Section 11A was not attracted because the relevant facts were available to the department and suppression was not established. Confiscation of plant and machinery was found unsustainable for lack of sufficient justification, and the penalties were reduced as excessive in the circumstances. en-us Wed, 20 Mar 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86231 Clearances of four related units may be clubbed to deny small scale industry exemption where the entities are under common ownership and effective control, share management, office arrangements, employees and finance, and lack genuine commercial separation; on those facts, exemption under Notification No. 175/86 was denied. The extended limitation period under Section 11A was not attracted because the relevant facts were available to the department and suppression was not established. Confiscation of plant and machinery was found unsustainable for lack of sufficient justification, and the penalties were reduced as excessive in the circumstances. Case-Laws Central Excise Wed, 20 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86231