https://www.taxtmi.com/caselaws?id=92456 Playing cards were treated as exempt from duty for the period March 1986 to March 1989 under the relevant exemption notification, so the duty demand for that span could not be sustained. The three units were nevertheless found to have common management, common brand use, shared raw materials and coordinated control, showing no real independent identity; their clearances were therefore clubbed for small scale industry exemption purposes, and the extended period of limitation was upheld. In consequence, penalties and fine were reduced in part, while the remaining duty liability and the clubbing finding were maintained. en-us Fri, 17 Sep 1999 00:00:00 +0530 Mon, 14 Nov 2011 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92456 Playing cards were treated as exempt from duty for the period March 1986 to March 1989 under the relevant exemption notification, so the duty demand for that span could not be sustained. The three units were nevertheless found to have common management, common brand use, shared raw materials and coordinated control, showing no real independent identity; their clearances were therefore clubbed for small scale industry exemption purposes, and the extended period of limitation was upheld. In consequence, penalties and fine were reduced in part, while the remaining duty liability and the clubbing finding were maintained. Case-Laws Central Excise Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92456