https://www.taxtmi.com/caselaws?id=52759 Clearances from two factories run by the same partnership firm were clubbed for SSI exemption under Notification No. 1/93-C.E., because a partnership firm is not separate from its partners and the units were under the same collective ownership. Non-disclosure of the Bhatinda unit in the classification declaration was treated as suppression of material facts, permitting invocation of the extended limitation period under Section 11A of the Central Excise Act, 1944. Deliberate suppression also supported penalty on the firm under Rule 173Q of the Central Excise Rules, 1944, but separate penalties on the partners were impermissible and were deleted. en-us Thu, 04 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52759 Clearances from two factories run by the same partnership firm were clubbed for SSI exemption under Notification No. 1/93-C.E., because a partnership firm is not separate from its partners and the units were under the same collective ownership. Non-disclosure of the Bhatinda unit in the classification declaration was treated as suppression of material facts, permitting invocation of the extended limitation period under Section 11A of the Central Excise Act, 1944. Deliberate suppression also supported penalty on the firm under Rule 173Q of the Central Excise Rules, 1944, but separate penalties on the partners were impermissible and were deleted. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52759