https://www.taxtmi.com/caselaws?id=757008 SSI exemption under Notification No. 8/2003-CE cannot be denied by clubbing clearances of two units merely because they have common directors, shared staff or common supervision. Clubbing requires specific evidence of mutuality of interest and financial flow back, and the demand was also unsustainable where turnover of one unit was added without notice to that unit. The extended period of limitation is unavailable when the material facts were already within departmental knowledge and there is no suppression or deliberate withholding of information; the same known facts cannot be reused to allege suppression in a subsequent notice. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757008 SSI exemption under Notification No. 8/2003-CE cannot be denied by clubbing clearances of two units merely because they have common directors, shared staff or common supervision. Clubbing requires specific evidence of mutuality of interest and financial flow back, and the demand was also unsustainable where turnover of one unit was added without notice to that unit. The extended period of limitation is unavailable when the material facts were already within departmental knowledge and there is no suppression or deliberate withholding of information; the same known facts cannot be reused to allege suppression in a subsequent notice. Case-Laws Central Excise Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757008