Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 17 - CESTAT, ALLAHABADSSI exemption - clubbing of clearances - dummy units or not? - N/N. 8/2003-CE dated 01.03.2003 - Held that:- All the three units were independent of each other and they did not have common funding and financial flow-back - Reliance placed in the case of RENU TANDON VERSUS UNION OF INDIA [1992 (1) TMI 126 - HIGH COURT OF JUDICATURE FOR RAJASTHAN], where it was held that Mere blood relationship or sharing of staff, some temporary common employment, similarity of product is also not sufficient to draw an inference that the two units should be clubbed together. In the present case clubbing of clearances was not justified - appeal allowed - decided in favor of appellant.
|