https://www.taxtmi.com/caselaws?id=109143 Nominally separate small-scale units may have their clearances clubbed with a principal manufacturer where evidence shows common financing, control, procurement, production supervision, and mutuality of interest, making them part of one manufacturing set-up; in that event, SSI exemption is unavailable once aggregate clearances cross the prescribed limit. For valuation, depot sale price after permissible deductions is the proper basis where unit-level sales are not at arm's length and are controlled through the principal's depots and branches. Suppression of the true arrangement justifies the extended limitation period. Penalty under Rule 173Q was sustained, while Section 11AC penalty and Section 11AB interest were held inapplicable for the earlier period; Rule 209A penalties were confined to the officers concerned. en-us Tue, 27 Jun 2000 00:00:00 +0530 Fri, 06 Apr 2012 11:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109143 Nominally separate small-scale units may have their clearances clubbed with a principal manufacturer where evidence shows common financing, control, procurement, production supervision, and mutuality of interest, making them part of one manufacturing set-up; in that event, SSI exemption is unavailable once aggregate clearances cross the prescribed limit. For valuation, depot sale price after permissible deductions is the proper basis where unit-level sales are not at arm's length and are controlled through the principal's depots and branches. Suppression of the true arrangement justifies the extended limitation period. Penalty under Rule 173Q was sustained, while Section 11AC penalty and Section 11AB interest were held inapplicable for the earlier period; Rule 209A penalties were confined to the officers concerned. Case-Laws Central Excise Tue, 27 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109143