https://www.taxtmi.com/caselaws?id=122736 Clearances of two concerns may be clubbed for small scale exemption where one unit lacks machinery, shares common business control, uses identical trade indicia, and admits manufacture is carried on by the other unit; separate income-tax or sales tax registrations do not by themselves prove independent manufacture. Where the clearances are found to be clandestine and uncovered only through investigation, the extended limitation period is available to the Revenue. The discussion notes that the matter was remanded only for limited re-computation and consequential proceedings. en-us Fri, 10 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 18:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122736 Clearances of two concerns may be clubbed for small scale exemption where one unit lacks machinery, shares common business control, uses identical trade indicia, and admits manufacture is carried on by the other unit; separate income-tax or sales tax registrations do not by themselves prove independent manufacture. Where the clearances are found to be clandestine and uncovered only through investigation, the extended limitation period is available to the Revenue. The discussion notes that the matter was remanded only for limited re-computation and consequential proceedings. Case-Laws Central Excise Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122736