https://www.taxtmi.com/caselaws?id=265172 Excisable goods manufactured by a holding company and its subsidiary were examined for clubbing under a small scale exemption notification, but the factual foundation on dummy-unit status and aggregate clearances was found inadequate. The appellate reliance on a circular issued for a different notification was held unsatisfactory, and the clubbing question was remitted for fresh factual determination. Suppression of material facts and invocation of the extended period of limitation were also found to rest on cursory reasoning, as a single letter could not substitute for a proper review of the pleadings and record. That issue too was remitted for reconsideration on facts, leaving excise liability undecided. en-us Wed, 16 Sep 2015 00:00:00 +0530 Thu, 31 Dec 2015 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265172 Excisable goods manufactured by a holding company and its subsidiary were examined for clubbing under a small scale exemption notification, but the factual foundation on dummy-unit status and aggregate clearances was found inadequate. The appellate reliance on a circular issued for a different notification was held unsatisfactory, and the clubbing question was remitted for fresh factual determination. Suppression of material facts and invocation of the extended period of limitation were also found to rest on cursory reasoning, as a single letter could not substitute for a proper review of the pleadings and record. That issue too was remitted for reconsideration on facts, leaving excise liability undecided. Case-Laws Central Excise Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265172