Home Highlights March 2018 Year 2018 This

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1. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

2. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

3. SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

4. SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,...

5. SSI Exemption - Clubbing of clearances - Merely because common electricity connection was used by both the units by itself will not make it a dummy of one another....

6. SSI Exemption - Clubbing of clearance - Merely because the two owners of the units were husband and wife and the profits earned by them came into same household, does...

7. SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common...

8. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

9. SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other...

10. SSI exemption - clubbing of clearances of three units - The constitution of firms is Private Limited and Partnership Firm, therefore, merely being a one person is common...

11. SSI Exemption - clubbing of clearances - Two independent companies within same complex (factory premises) and common shareholders / directors / management - The...

12. SSI Exemption – Clubbing of Clearances of two units - Neither of the factories had complete equipment for manufacture the final products - demand set aside on the ground...

13. SSI Exemption - independent units or not - clubbing of clearances - four units have been created on paper without having proper manufacturing facilities - The facts and...

14. SSI Exemption - clubbing of clearances - two units managed by same person - separate entities or not - mutuality of interest - the adjudicating authority is in doubt to...

15. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...