https://www.taxtmi.com/caselaws?id=953 Clearances of a partnership concern could not be clubbed with those of a private limited company merely because of common directors or partners, occasional raw-material supplies, transfer of orders, or financial dealings, where both entities were separately constituted and independently functioning manufacturers with separate premises, machinery, licences, and approved declarations. The private limited company was recognised as a separate manufacturer for SSI exemption purposes, so the partnership concern remained entitled to exemption in its own right. The demand was also time-barred because the facts were within departmental knowledge through licensed operations and approved classification lists, and no suppression or wilful misstatement was established. en-us Mon, 12 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 19:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=953 Clearances of a partnership concern could not be clubbed with those of a private limited company merely because of common directors or partners, occasional raw-material supplies, transfer of orders, or financial dealings, where both entities were separately constituted and independently functioning manufacturers with separate premises, machinery, licences, and approved declarations. The private limited company was recognised as a separate manufacturer for SSI exemption purposes, so the partnership concern remained entitled to exemption in its own right. The demand was also time-barred because the facts were within departmental knowledge through licensed operations and approved classification lists, and no suppression or wilful misstatement was established. Case-Laws Central Excise Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=953