https://www.taxtmi.com/caselaws?id=360216 Extended limitation under the proviso to section 11A(1) applies where an assessee wilfully fails to disclose goods actually manufactured, with intent to evade duty; non-disclosure of battery parts while declaring only other plastic articles satisfies this condition rather than constituting a mere classification dispute. Clearances of two units may be clubbed for small-scale industry exemption where their nearby premises, shared manufacturing process and common facilities establish the required interdependence under the exemption notification. On these facts, the duty demand remains sustainable on both limitation and clubbing grounds. en-us Fri, 04 May 2018 00:00:00 +0530 Tue, 06 Nov 2018 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360216 Extended limitation under the proviso to section 11A(1) applies where an assessee wilfully fails to disclose goods actually manufactured, with intent to evade duty; non-disclosure of battery parts while declaring only other plastic articles satisfies this condition rather than constituting a mere classification dispute. Clearances of two units may be clubbed for small-scale industry exemption where their nearby premises, shared manufacturing process and common facilities establish the required interdependence under the exemption notification. On these facts, the duty demand remains sustainable on both limitation and clubbing grounds. Case-Laws Central Excise Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360216