https://www.taxtmi.com/caselaws?id=217155 Exemption clearances from multiple units under the same proprietorship had to be aggregated under the notification, so separate exemption claims for each unit were not permissible and the challenge on merits failed. The extended limitation period was also invocable because the common proprietorship and relevant exemption facts were not disclosed to the department, and routine declarations and returns were not treated as full disclosure of material facts. The demands and penalties were sustained, with the assessee allowed the statutory option of reduced penalty compliance under Section 11AC. en-us Tue, 13 Sep 2011 00:00:00 +0530 Sat, 06 Oct 2012 04:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217155 Exemption clearances from multiple units under the same proprietorship had to be aggregated under the notification, so separate exemption claims for each unit were not permissible and the challenge on merits failed. The extended limitation period was also invocable because the common proprietorship and relevant exemption facts were not disclosed to the department, and routine declarations and returns were not treated as full disclosure of material facts. The demands and penalties were sustained, with the assessee allowed the statutory option of reduced penalty compliance under Section 11AC. Case-Laws Central Excise Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217155