https://www.taxtmi.com/caselaws?id=94618 Multiple units may have their clearances clubbed for small scale exemption where their own records and conduct show them to function as one commercially integrated manufacturer, with common management, finance, staff, publicity and interdependent operations. On those facts, separate corporate form does not prevent aggregation, and exemption can be denied to each unit individually. Non-disclosure of the common and interlinked character of the units, being material to exemption eligibility and duty liability, amounts to suppression of relevant facts and supports invocation of the extended period of limitation. The demand was sustained, while the redemption fine and penalty were reduced. en-us Tue, 09 Feb 1999 00:00:00 +0530 Fri, 02 Dec 2011 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94618 Multiple units may have their clearances clubbed for small scale exemption where their own records and conduct show them to function as one commercially integrated manufacturer, with common management, finance, staff, publicity and interdependent operations. On those facts, separate corporate form does not prevent aggregation, and exemption can be denied to each unit individually. Non-disclosure of the common and interlinked character of the units, being material to exemption eligibility and duty liability, amounts to suppression of relevant facts and supports invocation of the extended period of limitation. The demand was sustained, while the redemption fine and penalty were reduced. Case-Laws Central Excise Tue, 09 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94618