https://www.taxtmi.com/caselaws?id=124456 Under Notification No. 16/97-C.E., the commentary states that SSI exemption required aggregation of clearances from one or more factories for slab-wise treatment, but did not require disclosure of every other unit owned by the manufacturer during the relevant period. It further notes that, absent proof of wilful suppression of material facts with intent to evade duty, the extended limitation under Section 11A could not be invoked. On that basis, the text records that no short levy was shown, the longer period was unavailable, and the demand, interest, and penalty could not be sustained. en-us Fri, 26 Sep 2008 00:00:00 +0530 Sat, 29 Sep 2012 15:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124456 Under Notification No. 16/97-C.E., the commentary states that SSI exemption required aggregation of clearances from one or more factories for slab-wise treatment, but did not require disclosure of every other unit owned by the manufacturer during the relevant period. It further notes that, absent proof of wilful suppression of material facts with intent to evade duty, the extended limitation under Section 11A could not be invoked. On that basis, the text records that no short levy was shown, the longer period was unavailable, and the demand, interest, and penalty could not be sustained. Case-Laws Central Excise Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124456