https://www.taxtmi.com/caselaws?id=93923 Denial of cross-examination did not breach natural justice where the appellants had multiple hearing opportunities, the relied-upon documents were supplied, and no adequate basis for examining the Department's witnesses was shown. Interconnected units were clubbed because the evidence showed common family control and coordinated purchases, sales, accounts, challans, and funds, indicating a facade to remain within the small scale industry exemption; the exemption was therefore unavailable and the extended period of limitation was correctly invoked. Penalties on the main and connected units, and confiscation of the goods and specified assets, were sustained, with only the penalty quantum reduced. en-us Mon, 17 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93923 Denial of cross-examination did not breach natural justice where the appellants had multiple hearing opportunities, the relied-upon documents were supplied, and no adequate basis for examining the Department's witnesses was shown. Interconnected units were clubbed because the evidence showed common family control and coordinated purchases, sales, accounts, challans, and funds, indicating a facade to remain within the small scale industry exemption; the exemption was therefore unavailable and the extended period of limitation was correctly invoked. Penalties on the main and connected units, and confiscation of the goods and specified assets, were sustained, with only the penalty quantum reduced. Case-Laws Central Excise Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93923