https://www.taxtmi.com/caselaws?id=246170 Separate registration does not by itself make two manufacturing units distinct factories for exemption purposes where they operate from the same with common entry and exit, shared electricity, boiler, water, raw materials, labour and inter-linked production. On that basis, clearances from the two units are liable to be clubbed for applying the relevant concessional duty notifications. The extended limitation period is unavailable where the units were separately registered after verification and separate returns disclosed exemption availment, because suppression, fraud or wilful misstatement is not established. Penalty under Section 11AC and the corresponding penalty rule is therefore not sustainable, and interest applies only to the extent and period permitted by law. en-us Thu, 06 Feb 2014 00:00:00 +0530 Wed, 17 Feb 2016 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246170 Separate registration does not by itself make two manufacturing units distinct factories for exemption purposes where they operate from the same with common entry and exit, shared electricity, boiler, water, raw materials, labour and inter-linked production. On that basis, clearances from the two units are liable to be clubbed for applying the relevant concessional duty notifications. The extended limitation period is unavailable where the units were separately registered after verification and separate returns disclosed exemption availment, because suppression, fraud or wilful misstatement is not established. Penalty under Section 11AC and the corresponding penalty rule is therefore not sustainable, and interest applies only to the extent and period permitted by law. Case-Laws Central Excise Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246170