https://www.taxtmi.com/caselaws?id=87292 Common control, shared premises, workers, brand usage, inter-unit movement of work-in-progress and financial links were treated as indicators of artificial fragmentation of one manufacturing activity to keep clearances below the small-scale industry exemption threshold. On that basis, the clearances of multiple concerns were clubbed as those of a single manufacturer and the exemption was held unavailable. Deliberate suppression, false declarations and evasion of licensing control justified invocation of the extended period under the proviso to section 11A(1), so the demand was treated as in time. The same findings of suppression and evasion also supported imposition of penalty. en-us Fri, 19 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 10:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87292 Common control, shared premises, workers, brand usage, inter-unit movement of work-in-progress and financial links were treated as indicators of artificial fragmentation of one manufacturing activity to keep clearances below the small-scale industry exemption threshold. On that basis, the clearances of multiple concerns were clubbed as those of a single manufacturer and the exemption was held unavailable. Deliberate suppression, false declarations and evasion of licensing control justified invocation of the extended period under the proviso to section 11A(1), so the demand was treated as in time. The same findings of suppression and evasion also supported imposition of penalty. Case-Laws Central Excise Fri, 19 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87292