https://www.taxtmi.com/caselaws?id=566 Suppression of actual manufacture and clearance of excisable goods justified invocation of the extended limitation period, because repeated intimation of factory closure did not disclose the real activity detected during departmental visit. Duty remained payable on aluminium circles manufactured in the unit, including where the work was described as job work, since liability stayed with the unit carrying out manufacture. Penalty on the manufacturing concern was considered warranted but moderated, while independent penalties on the proprietor and manager were not sustained because no separate basis existed once the proprietary concern had been penalised. en-us Wed, 22 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=566 Suppression of actual manufacture and clearance of excisable goods justified invocation of the extended limitation period, because repeated intimation of factory closure did not disclose the real activity detected during departmental visit. Duty remained payable on aluminium circles manufactured in the unit, including where the work was described as job work, since liability stayed with the unit carrying out manufacture. Penalty on the manufacturing concern was considered warranted but moderated, while independent penalties on the proprietor and manager were not sustained because no separate basis existed once the proprietary concern had been penalised. Case-Laws Central Excise Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=566