https://www.taxtmi.com/caselaws?id=339910 Separate private limited companies with distinct registrations are not to be clubbed for SSI exemption merely because they share management, a common director, or recorded inter-unit payments; absent cogent evidence of financial flow back, mutuality of interest, or other facts showing a single manufacturer, the SSI benefit remains available. Where the units were registered, filed declarations, underwent audit, and the department already knew the material facts, those disclosures do not amount to suppression or concealment, so the extended limitation period is not invokable and the notice is time-barred. The assessee's relief was upheld. en-us Tue, 31 Jan 2017 00:00:00 +0530 Thu, 09 Mar 2017 10:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339910 Separate private limited companies with distinct registrations are not to be clubbed for SSI exemption merely because they share management, a common director, or recorded inter-unit payments; absent cogent evidence of financial flow back, mutuality of interest, or other facts showing a single manufacturer, the SSI benefit remains available. Where the units were registered, filed declarations, underwent audit, and the department already knew the material facts, those disclosures do not amount to suppression or concealment, so the extended limitation period is not invokable and the notice is time-barred. The assessee's relief was upheld. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339910