https://www.taxtmi.com/caselaws?id=51644 Units operating under common control, with interlaced finance, management, raw-material supply and administrative supervision, were treated as a facade to preserve exemption eligibility, so their clearances were clubbed for excise purposes. Duty computation was required to be reconsidered by applying the relevant small-scale exemption notifications where aggregate clearances remained within prescribed limits, and Modvat credit on eligible inputs was to be allowed. The question of extended limitation was remanded for fresh examination. Confiscation of goods not covered by the show cause notice, and penalty under Rule 209A without invocation in the notice, were not sustainable; confiscation of unauthorisedly removed goods was sustained with reduced redemption fine. en-us Thu, 19 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51644 Units operating under common control, with interlaced finance, management, raw-material supply and administrative supervision, were treated as a facade to preserve exemption eligibility, so their clearances were clubbed for excise purposes. Duty computation was required to be reconsidered by applying the relevant small-scale exemption notifications where aggregate clearances remained within prescribed limits, and Modvat credit on eligible inputs was to be allowed. The question of extended limitation was remanded for fresh examination. Confiscation of goods not covered by the show cause notice, and penalty under Rule 209A without invocation in the notice, were not sustainable; confiscation of unauthorisedly removed goods was sustained with reduced redemption fine. Case-Laws Central Excise Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51644