https://www.taxtmi.com/caselaws?id=51620 Clubbing of clearances to deny SSI exemption was rejected because the Department produced no tangible evidence of financial flow-back between the units; common premises and shared facilities were legally insufficient, and the adjudicating authority's confirmation of duty separately against each unit itself treated them as independent, also travelling beyond the show cause notice which demanded duty only from one unit, thereby vitiating the demand. The extended period was held inapplicable since the units had disclosed constitution, premises and manufacture details at registration, negating suppression; consequently, the demand was time-barred. Penalty under s. 11AC was set aside as the provision is prospective and could not apply to the pre-insertion period. Appeals allowed with consequential relief. en-us Tue, 14 May 2002 00:00:00 +0530 Wed, 07 Jan 2026 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51620 Clubbing of clearances to deny SSI exemption was rejected because the Department produced no tangible evidence of financial flow-back between the units; common premises and shared facilities were legally insufficient, and the adjudicating authority's confirmation of duty separately against each unit itself treated them as independent, also travelling beyond the show cause notice which demanded duty only from one unit, thereby vitiating the demand. The extended period was held inapplicable since the units had disclosed constitution, premises and manufacture details at registration, negating suppression; consequently, the demand was time-barred. Penalty under s. 11AC was set aside as the provision is prospective and could not apply to the pre-insertion period. Appeals allowed with consequential relief. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51620