https://www.taxtmi.com/caselaws?id=123908 SSI exemption under Notification No. 175/86-C.E. was denied because clearances from another manufacturer operating from the assessee's leased premises had to be aggregated with the assessee's own clearances for the turnover threshold, which was crossed. The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 was upheld because mere awareness of the lease arrangement did not amount to disclosure of the relevant turnover figures. The penalty was found excessive on the facts and was reduced. en-us Wed, 09 Apr 2008 00:00:00 +0530 Fri, 21 Sep 2012 17:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123908 SSI exemption under Notification No. 175/86-C.E. was denied because clearances from another manufacturer operating from the assessee's leased premises had to be aggregated with the assessee's own clearances for the turnover threshold, which was crossed. The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 was upheld because mere awareness of the lease arrangement did not amount to disclosure of the relevant turnover figures. The penalty was found excessive on the facts and was reduced. Case-Laws Central Excise Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123908