https://www.taxtmi.com/caselaws?id=787118 SSI exemption under Para 2(vi) of Notification No. 08/2003-CE requires aggregation of clearances where specified goods are removed by more than one manufacturer from the same factory, so separate exemption claims from the same premises fail. Non-registration, non-filing of returns, and non-payment of duty were treated as suppression and non-compliance, making invocation of the extended limitation period under Section 11A(4) sustainable. Those same facts also supported penalties under Rule 25 of the Central Excise Rules, 2002 and Section 11AC of the Central Excise Act, 1944, as the conduct was treated as conscious evasion rather than a mere procedural lapse. en-us Mon, 23 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787118 SSI exemption under Para 2(vi) of Notification No. 08/2003-CE requires aggregation of clearances where specified goods are removed by more than one manufacturer from the same factory, so separate exemption claims from the same premises fail. Non-registration, non-filing of returns, and non-payment of duty were treated as suppression and non-compliance, making invocation of the extended limitation period under Section 11A(4) sustainable. Those same facts also supported penalties under Rule 25 of the Central Excise Rules, 2002 and Section 11AC of the Central Excise Act, 1944, as the conduct was treated as conscious evasion rather than a mere procedural lapse. Case-Laws Central Excise Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787118