https://www.taxtmi.com/caselaws?id=43855 The SC held that a chromic acid section functionally and administratively integrated with the rest of the premises formed part of a factory under the statutory definition, so the exemption notification did not apply. It further found that misleading declarations, withheld particulars, and non-disclosure of the section's status amounted to wilful misstatement and suppression of facts, justifying invocation of the extended limitation period and sustaining the duty demand. On penalty, the Court upheld liability because the conduct was deliberate and not a bona fide omission, while the reduced penalty already ordered was left undisturbed. en-us Wed, 26 Oct 1994 00:00:00 +0530 Sat, 12 Jul 2014 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43855 The SC held that a chromic acid section functionally and administratively integrated with the rest of the premises formed part of a factory under the statutory definition, so the exemption notification did not apply. It further found that misleading declarations, withheld particulars, and non-disclosure of the section's status amounted to wilful misstatement and suppression of facts, justifying invocation of the extended limitation period and sustaining the duty demand. On penalty, the Court upheld liability because the conduct was deliberate and not a bona fide omission, while the reduced penalty already ordered was left undisturbed. Case-Laws Central Excise Wed, 26 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43855