https://www.taxtmi.com/caselaws?id=190924 Clubbing of clearances was treated as justified where the evidence showed centralised production, common supervision, movement of semi-finished goods, and a common arrangement to avail the small-scale exemption; the contrary view stressed separate registration and functioning. The majority further held that the extended period of limitation applied because the show cause notice and statements indicated suppression of the true production and clearance arrangement, and the relevant facts were not fully disclosed to the department. Penalties were not sustained: Section 11AC could not apply for a period before its insertion, Rule 173Q was not properly apportioned, and the Rule 209A penalty on the second unit was also set aside. en-us Wed, 03 Mar 2004 00:00:00 +0530 Thu, 09 Mar 2017 14:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190924 Clubbing of clearances was treated as justified where the evidence showed centralised production, common supervision, movement of semi-finished goods, and a common arrangement to avail the small-scale exemption; the contrary view stressed separate registration and functioning. The majority further held that the extended period of limitation applied because the show cause notice and statements indicated suppression of the true production and clearance arrangement, and the relevant facts were not fully disclosed to the department. Penalties were not sustained: Section 11AC could not apply for a period before its insertion, Rule 173Q was not properly apportioned, and the Rule 209A penalty on the second unit was also set aside. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190924