https://www.taxtmi.com/caselaws?id=170052 Clearances in the names of dummy or non-genuine units may be clubbed with those of the manufacturer, and separate SSI exemption is unavailable where the evidence shows only one effective manufacturing concern. Suppression through misdeclaration of manufacture and clearances supports invocation of the extended limitation period under the Central Excise Act. Penalties under Rule 173Q may be sustained where the notice clearly discloses the offence even if the statutory citation is imperfect, but buyer penalty under Rule 209A requires proof that the person knew the goods were liable to confiscation. On these principles, duty demand and related penalties were sustained against the real manufacturers, while relief was granted to the other units and the buyer penalty was set aside. en-us Fri, 12 Aug 2011 00:00:00 +0530 Fri, 15 May 2015 15:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170052 Clearances in the names of dummy or non-genuine units may be clubbed with those of the manufacturer, and separate SSI exemption is unavailable where the evidence shows only one effective manufacturing concern. Suppression through misdeclaration of manufacture and clearances supports invocation of the extended limitation period under the Central Excise Act. Penalties under Rule 173Q may be sustained where the notice clearly discloses the offence even if the statutory citation is imperfect, but buyer penalty under Rule 209A requires proof that the person knew the goods were liable to confiscation. On these principles, duty demand and related penalties were sustained against the real manufacturers, while relief was granted to the other units and the buyer penalty was set aside. Case-Laws Central Excise Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170052