SSI Exemption - clubbing of clearances of four units - dummy ...
Central Excise
April 25, 2024
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 its own separate existence with distinct proprietors, locations, registrations, and financial accounts. Despite common management and workers, there was no evidence of financial flowback or mutual interest. Therefore, clubbing the clearances of the units was deemed unjustified, and the benefit of SSI exemption was upheld.
View Source
