https://www.taxtmi.com/caselaws?id=174734 Clubbing of clearances for small scale exemption was justified where the units were found to be closely interlinked in ownership, finance, management, production and marketing, with common machinery, labour and brand use showing one manufacturing arrangement. Allegations of under-billing and suppression of production were accepted, though the charge that screws were cleared as rivets was not sustained. Suppression of material facts defeated the limitation plea, so the demand remained within time. The separate penalty on the proprietor was, however, set aside. en-us Tue, 21 Sep 1999 00:00:00 +0530 Sat, 17 Oct 2015 11:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174734 Clubbing of clearances for small scale exemption was justified where the units were found to be closely interlinked in ownership, finance, management, production and marketing, with common machinery, labour and brand use showing one manufacturing arrangement. Allegations of under-billing and suppression of production were accepted, though the charge that screws were cleared as rivets was not sustained. Suppression of material facts defeated the limitation plea, so the demand remained within time. The separate penalty on the proprietor was, however, set aside. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174734