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Commissioner Of Central Excise, Chennai-III Versus M/s. Ranka Wires Private Ltd. & Ors.

2015 (322) E.L.T. 410 (SC) - SSI Exemption - clubbing of units - extended period of limitation - Wrongful availment of exemption in Notification No. 175/86 dated 01.03.1986 and Notification No. 1/93 dated 28.02.1993 - Suppression of facts - held that:- extended period of limitation was invoked on the ground that the respondents had not stated about the proprietory interest in any other factory. It was argued by the respondent that there was no such requirement and therefore, by not mentioning th .....

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Nariman, JJ. For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv. & Mr. Subas C. Acharya, Adv. & Mr. Arijit Prasad, Adv. & Mr. T. M. Singh, Adv. & Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. S. Nanda Kumar, Adv. & Mr. R. Satish Kumar, Adv. & Mr. Parivesh Singh, Adv. & Ms. Jyoti Sharma, Adv. & Mr. V. N. Raghupathy, Adv. ORDER M/s Ranka Wires Private Limited, Hosur, the first respondent herein, were the manufacturers of insulated wires falling under Chapter .....

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3.1986 and Notification No. 1/93 dated 28.02.1993. Clubbing the two units, the assessing authority had passed the order of assessment after issuance of the show cause notice dated 28.04.1997 relating to the assessment years 1992-1993 to 1995-1996. Since the show cause notice was beyond the normal period of limitation prescribed under Section 11A of the Act, proviso of the said provision was made use of in order to avail the extended period of limitation. The Commissioner, after hearing the respo .....

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