https://www.taxtmi.com/caselaws?id=428535 Where separately registered units are merely facade entities with common premises, machinery, labour, control, procurement, funds and branding, their clearances may be clubbed by lifting the corporate veil; the goods were treated as complete air-conditioning systems cleared in CKD/SKD condition, and the duty demand was upheld. Suppression of material facts and creation of dummy units justified invocation of the extended limitation period, so the demand was not time-barred. Confiscation of land, building, plant and machinery under the omitted confiscation provision could not stand, and the penalties were modified by reducing some and setting aside one individual penalty. The duty confirmation remained undisturbed. en-us Fri, 30 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428535 Where separately registered units are merely facade entities with common premises, machinery, labour, control, procurement, funds and branding, their clearances may be clubbed by lifting the corporate veil; the goods were treated as complete air-conditioning systems cleared in CKD/SKD condition, and the duty demand was upheld. Suppression of material facts and creation of dummy units justified invocation of the extended limitation period, so the demand was not time-barred. Confiscation of land, building, plant and machinery under the omitted confiscation provision could not stand, and the penalties were modified by reducing some and setting aside one individual penalty. The duty confirmation remained undisturbed. Case-Laws Central Excise Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428535