https://www.taxtmi.com/caselaws?id=239208 Adjacent manufacturing units under common management, with shared machinery, labour, infrastructure and funds, were treated as lacking truly independent manufacturing existence for SSI exemption purposes, so clubbing of clearances and denial of Notification No. 1/93-CE benefit was accepted. At the same time, the department could not justify the extended limitation period under the proviso to Section 11A(1) because the relevant facts were capable of being noticed from the nature of the units, their machinery and routine departmental scrutiny. In the absence of legally sustainable concealment or suppression, the longer limitation period was held unavailable and the demand was time-barred. en-us Mon, 04 Nov 2013 00:00:00 +0530 Fri, 08 Nov 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239208 Adjacent manufacturing units under common management, with shared machinery, labour, infrastructure and funds, were treated as lacking truly independent manufacturing existence for SSI exemption purposes, so clubbing of clearances and denial of Notification No. 1/93-CE benefit was accepted. At the same time, the department could not justify the extended limitation period under the proviso to Section 11A(1) because the relevant facts were capable of being noticed from the nature of the units, their machinery and routine departmental scrutiny. In the absence of legally sustainable concealment or suppression, the longer limitation period was held unavailable and the demand was time-barred. Case-Laws Central Excise Mon, 04 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239208