https://www.taxtmi.com/caselaws?id=112371 Administrative instructions on small scale exemption treated firms with only some common partners as separately entitled to exemption; on the material described, clubbing of clearances was not justified, so the duty demand, penalties, confiscation, redemption fine and interest were unsustainable. The extended period of limitation also failed because the relevant facts were within the department's knowledge and verification reach. en-us Fri, 23 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 18:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112371 Administrative instructions on small scale exemption treated firms with only some common partners as separately entitled to exemption; on the material described, clubbing of clearances was not justified, so the duty demand, penalties, confiscation, redemption fine and interest were unsustainable. The extended period of limitation also failed because the relevant facts were within the department's knowledge and verification reach. Case-Laws Central Excise Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112371