https://www.taxtmi.com/caselaws?id=98272 Separate registrations, bifurcated premises, and RT-12 returns accepted by the department supported the view that two manufacturing units operated on a disclosed basis, so clearances could not be clubbed on a hired-labour theory. The contract and purchase orders indicated a principal-to-principal arrangement rather than a mere labour arrangement. Because the department was already aware of both units through contemporaneous records, suppression could not be alleged to justify extended limitation. The text also notes that where adverse reliance is placed on another entity's clearances, that entity should be given notice before any adverse finding is recorded against it, and any penalty founded on an unsustainable demand cannot survive. en-us Wed, 24 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98272 Separate registrations, bifurcated premises, and RT-12 returns accepted by the department supported the view that two manufacturing units operated on a disclosed basis, so clearances could not be clubbed on a hired-labour theory. The contract and purchase orders indicated a principal-to-principal arrangement rather than a mere labour arrangement. Because the department was already aware of both units through contemporaneous records, suppression could not be alleged to justify extended limitation. The text also notes that where adverse reliance is placed on another entity's clearances, that entity should be given notice before any adverse finding is recorded against it, and any penalty founded on an unsustainable demand cannot survive. Case-Laws Central Excise Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98272