https://www.taxtmi.com/caselaws?id=88156 Clearances of separately incorporated and geographically distinct units cannot be clubbed for denial of exemption unless the department proves that one unit is a dummy arrangement or that financial flow back and effective control show no real independence. Common directors, shareholding, separate registration, or a holding-subsidiary relationship are insufficient by themselves. Where the units' existence is known to the department and there is no proof of suppression or intent to evade duty, the extended limitation period cannot be invoked, and the consequential penalty, confiscation, and duty demand also fail. en-us Wed, 11 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 14:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88156 Clearances of separately incorporated and geographically distinct units cannot be clubbed for denial of exemption unless the department proves that one unit is a dummy arrangement or that financial flow back and effective control show no real independence. Common directors, shareholding, separate registration, or a holding-subsidiary relationship are insufficient by themselves. Where the units' existence is known to the department and there is no proof of suppression or intent to evade duty, the extended limitation period cannot be invoked, and the consequential penalty, confiscation, and duty demand also fail. Case-Laws Central Excise Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88156