https://www.taxtmi.com/caselaws?id=343343 Separate registrations did not prevent clubbing of clearances where four units shared common administration, infrastructure, machinery, finance and management, and goods moved freely between premises without proper documentation or duty discharge; their operations were treated as a single manufacturing arrangement for SSI exemption. Suppression of these material facts, despite departmental awareness of the separate units, justified invocation of the extended period of limitation because the full operational arrangement was not disclosed. The credit dispute on endorsed gate passes was not finally decided on the existing record and was remanded for fresh examination of the evidentiary value of the documents. en-us Mon, 08 May 2017 00:00:00 +0530 Tue, 23 May 2017 07:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343343 Separate registrations did not prevent clubbing of clearances where four units shared common administration, infrastructure, machinery, finance and management, and goods moved freely between premises without proper documentation or duty discharge; their operations were treated as a single manufacturing arrangement for SSI exemption. Suppression of these material facts, despite departmental awareness of the separate units, justified invocation of the extended period of limitation because the full operational arrangement was not disclosed. The credit dispute on endorsed gate passes was not finally decided on the existing record and was remanded for fresh examination of the evidentiary value of the documents. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343343