https://www.taxtmi.com/caselaws?id=51546 Where revenue alleges that one concern is a dummy or integrated unit to deny exemption or sustain duty, the alleged related unit must be put on notice and given an opportunity to meet the allegation; otherwise the demand, confiscation and penalties cannot stand. The record showed separate registrations, returns, statutory compliances, premises and prior departmental dealings, which undermined the claim that the other concern was non-existent. The Department's prior inspections and receipt of declarations also meant suppression or wilful misstatement was not established, so the extended period of limitation could not be invoked and the demand was time-barred. en-us Tue, 27 Aug 2002 00:00:00 +0530 Wed, 07 Jan 2026 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51546 Where revenue alleges that one concern is a dummy or integrated unit to deny exemption or sustain duty, the alleged related unit must be put on notice and given an opportunity to meet the allegation; otherwise the demand, confiscation and penalties cannot stand. The record showed separate registrations, returns, statutory compliances, premises and prior departmental dealings, which undermined the claim that the other concern was non-existent. The Department's prior inspections and receipt of declarations also meant suppression or wilful misstatement was not established, so the extended period of limitation could not be invoked and the demand was time-barred. Case-Laws Central Excise Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51546