https://www.taxtmi.com/caselaws?id=51802 Closely connected manufacturing units may have their clearances clubbed for exemption purposes where common control, related partners, shared accounting support, internal financial adjustments and inter-unit movement demonstrate functional integration rather than independent activity. Non-disclosure of material facts concerning manufacture, clearances and inter-unit arrangements can support invocation of the extended limitation period despite approval of classification lists and returns. Input-duty credit remains admissible where its denial does not follow from the clubbing arrangement. Goods removed without duty payment or omitted from statutory records are liable to confiscation, although redemption fine may be reduced if excessive. Penalties may be sustained against the controlling unit and responsible partner, moderated in quantum, while unsupported penalty against another unit may be set aside. en-us Fri, 15 Mar 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51802 Closely connected manufacturing units may have their clearances clubbed for exemption purposes where common control, related partners, shared accounting support, internal financial adjustments and inter-unit movement demonstrate functional integration rather than independent activity. Non-disclosure of material facts concerning manufacture, clearances and inter-unit arrangements can support invocation of the extended limitation period despite approval of classification lists and returns. Input-duty credit remains admissible where its denial does not follow from the clubbing arrangement. Goods removed without duty payment or omitted from statutory records are liable to confiscation, although redemption fine may be reduced if excessive. Penalties may be sustained against the controlling unit and responsible partner, moderated in quantum, while unsupported penalty against another unit may be set aside. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51802