SSI Exemption - value of clearances - clubbing of clearances - ...
Central Excise
April 10, 2024
SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central Excise registration, crossing the exemption turnover limit but still claiming benefits under the SSI exemption notification. The appellants created a separate entity to continue availing of the SSI exemption, which was deemed a scheme for suppressing the value of clearances to evade duty. The tribunal upheld the demand for Central Excise duty for the period from April 2013 to November 2014, including the appropriation of a deposit made during the investigation towards this duty liability.
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