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2012 (10) TMI 864 - AT - Central ExciseSSI Exemption - Clubbing of clearance - clearances made in the name of all the seven units - Notification no. 83/83 - whether limited company is a separate entity and clearances of the said company could not have been clubbed with the clearance of other entities – Held that:- There is no ruling by the court that clearances of a limited company cannot be clubbed with clearances of any other entity under any circumstances for the purpose of deciding the exemption limit under Notification 175/86-C.E. - clubbing of clearance of the seven units in the hands of Heemanshu Traders is warranted. Application for rectification of mistake - held that:- while considering the ROM applications in the context of the directions of the High Court of Gujarat there is no scope to negate the clubbing of the clearances of the six partnership firms.
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