https://www.taxtmi.com/caselaws?id=30884 Clubbing of clearances for excise exemption is justified only where evidence shows the units are not truly independent and there is mutuality of business interest with financial flow back; common employees or adjoining premises alone are insufficient, and the demand based on clubbing was not sustainable. The extended limitation period applies only on proof of deliberate or wilful suppression of material facts; where the constitution and functioning of the units were disclosed, suppression was not established and the extended period could not support the demand for the full period claimed. en-us Thu, 31 Jul 2008 00:00:00 +0530 Fri, 03 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30884 Clubbing of clearances for excise exemption is justified only where evidence shows the units are not truly independent and there is mutuality of business interest with financial flow back; common employees or adjoining premises alone are insufficient, and the demand based on clubbing was not sustainable. The extended limitation period applies only on proof of deliberate or wilful suppression of material facts; where the constitution and functioning of the units were disclosed, suppression was not established and the extended period could not support the demand for the full period claimed. Case-Laws Central Excise Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30884