https://www.taxtmi.com/caselaws?id=108630 CEGAT, New Delhi analysed whether oil filter cartridges cleared through two partnership firms could be treated as the appellant's own clearances to defeat Notification No. 80/80. It found that the raw materials, finished goods, monogram, financing, freight, invoices and customer statements showed the firms acted as conduits, and that fixing rubber sealing rings did not amount to manufacture of a new product. The clearances were therefore clubbed with the appellant's clearances. It also upheld the extended period of limitation, holding that detailed allegations of clandestine removal were sufficient even without the word suppression, and sustained the confiscation and penalties. en-us Thu, 25 Jan 1990 00:00:00 +0530 Tue, 03 Apr 2012 11:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108630 CEGAT, New Delhi analysed whether oil filter cartridges cleared through two partnership firms could be treated as the appellant's own clearances to defeat Notification No. 80/80. It found that the raw materials, finished goods, monogram, financing, freight, invoices and customer statements showed the firms acted as conduits, and that fixing rubber sealing rings did not amount to manufacture of a new product. The clearances were therefore clubbed with the appellant's clearances. It also upheld the extended period of limitation, holding that detailed allegations of clandestine removal were sufficient even without the word suppression, and sustained the confiscation and penalties. Case-Laws Central Excise Thu, 25 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108630