Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 695 - AT - Central ExciseEvasion of Central Excise duty - SSI exemption - clubbing of clearances - creation of dummy units - Held that: - If the proposal is made to discount the legal existence for the purpose Central Excise levy and to take the main appellant as the legal entity behind all excisable operations, then it is necessary to issue notice, with allegations/evidences, to these purported dummy units also. These units are having legal existence with reference to other statutory authorities. It is all the more reason to put them in notice as their existence as an independent units is being questioned. It is a well settled principle that their legal status can be settled only upon issuing notice to them. It would appear that at the notice stage itself, it is presumptively concluded that these units have no existence and apparently do not require any notice. Such pre-judicial presumptions is against the principles of natural justice - reliance placed on the decision of the Hon’ble Madras High Court in CCE, Chennai vs. Urbane Industries [2015 (11) TMI 1162 - MADRAS HIGH COURT]. Demand set aside - Matter remanded back.
|