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2013 (11) TMI 385 - AT - Central ExciseSSI Exemption – Clubbing of Clearances of two units - Revenue was of the view that the two appellants were not having independent manufacturing facilities to manufacture the said final products and they had just split the total turnover in the names of the two units and hence they were not eligible independently for exemption under notification 1/93 – Held that:- Neither of the factories had complete equipment for manufacture the final products - It is not a case of one equipment being shared by two units - It is more of case where one set of equipment is grouped into two premises and exemption claimed in the name of the two units - It is also clear that both the units were in effect operated by the same person. - Decided against the assessee. Extended Period of limitation – Held that:- Relying upon Quality Steel Industries Vs. CCE [1984 (7) TMI 270 - CEGAT, NEW DELHI] - Extended period of time cannot be invoked for demanding duty by clubbing the clearances of the two units when relevant facts are known to the department - the demand invoking extended period cannot be sustained – Decided in favour of Petitioner.
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