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2011 (4) TMI 667 - CESTAT, DELHISSI exemption - Violation of principles of natural justice - second round of litigation - held that:- We do not find any violation of principles of natural justice because the impugned adjudication was in second round and all the submissions of the parties were already heard. Further when an opportunity was given the parties did not show keenness in availing the opportunity. - Decided against the assessee. SSI exemption - clubbing of turnover - partnership firm and firms of partners - held that:- There is no question of extending separate SSI exemption limit to each partner of a firm or to different firms being run by the same person especially in a situation where goods are manufactured by one firm and sold in the name of different firms. - financial flow back among the four units established - Since M/s Guru Dashmesh Engineering and Traders was found to be having the necessary manufacturing facilities and other firms were not having the necessary facilities the demand confirmed in the hands of M/s Guru Dashmesh Engineering and Traders is proper. - Demand beyond normal period of limitation and penalty upheld. To sum up the Appeals filed by M/s Akal Engineers, M/s Perfect Fasteners and M/s Unique Industries are allowed by setting aside the penalty. The Appeal filed by M/s Guru Dashmesh Engineers and Traders, the Appeal filed by M/s Esteem Electrodes (P) Ltd and the Appeal filed by Revenue against Shri. Rakesh Kumar are rejected.
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