https://www.taxtmi.com/caselaws?id=360216 Extended limitation under the proviso to section 11A(1) of the Central Excise Act was held applicable where the declarations did not disclose the actual battery parts manufactured and the record supported wilful suppression with intent to evade duty. The article also states that clearances of two nearby units were required to be clubbed for SSI exemption purposes because they shared manufacturing process and facilities, creating interdependence under the exemption notification. On those facts, the duty demand survived both on limitation and on aggregation of clearances, and the Tribunal's common order was sustained. 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) of the Central Excise Act was held applicable where the declarations did not disclose the actual battery parts manufactured and the record supported wilful suppression with intent to evade duty. The article also states that clearances of two nearby units were required to be clubbed for SSI exemption purposes because they shared manufacturing process and facilities, creating interdependence under the exemption notification. On those facts, the duty demand survived both on limitation and on aggregation of clearances, and the Tribunal's common order was sustained. Case-Laws Central Excise Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360216