https://www.taxtmi.com/caselaws?id=188255 Where the factual basis for clubbing clearances of a holding company and subsidiary under an exemption notification is not properly examined, the matter must be remitted for fresh determination rather than decided on an incomplete record. The Court held that reliance on a circular concerning a different notification could not by itself decide eligibility, and the question whether the subsidiary was a dummy and whether clearances had to be aggregated required fresh fact-finding. On the limitation issue, the finding of suppression of material facts was cursory and unsupported by proper scrutiny of pleadings and evidence, so the extended period of limitation also had to be reconsidered on facts. en-us Wed, 16 Sep 2015 00:00:00 +0530 Wed, 23 Nov 2016 12:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188255 Where the factual basis for clubbing clearances of a holding company and subsidiary under an exemption notification is not properly examined, the matter must be remitted for fresh determination rather than decided on an incomplete record. The Court held that reliance on a circular concerning a different notification could not by itself decide eligibility, and the question whether the subsidiary was a dummy and whether clearances had to be aggregated required fresh fact-finding. On the limitation issue, the finding of suppression of material facts was cursory and unsupported by proper scrutiny of pleadings and evidence, so the extended period of limitation also had to be reconsidered on facts. Case-Laws Central Excise Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188255