https://www.taxtmi.com/caselaws?id=102952 A show cause notice issued by an Additional Collector was held valid because the statutory definition of "Collector" included an Additional Collector, so the extended period could not be challenged on that ground alone. Suppression of facts was established through common use of machinery and facilities, inadequate floor space for two independent units, and admissions showing equipment bought in one unit's name was installed in the other's premises; the misleading declarations justified the extended period and clubbing of clearances for exemption purposes. Personal penalties were not sustained where a separate penalty on the proprietor was unsupported and no specific findings showed the partners' individual role under Rule 209A, so those penalties were set aside. en-us Tue, 04 May 1999 00:00:00 +0530 Fri, 17 Feb 2012 11:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102952 A show cause notice issued by an Additional Collector was held valid because the statutory definition of "Collector" included an Additional Collector, so the extended period could not be challenged on that ground alone. Suppression of facts was established through common use of machinery and facilities, inadequate floor space for two independent units, and admissions showing equipment bought in one unit's name was installed in the other's premises; the misleading declarations justified the extended period and clubbing of clearances for exemption purposes. Personal penalties were not sustained where a separate penalty on the proprietor was unsupported and no specific findings showed the partners' individual role under Rule 209A, so those penalties were set aside. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102952