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2012 (11) TMI 861 - CESTAT, NEW DELHIClubbing the clearances of the units - SSI exemption - Held that:- One a proprietary unit and other a partnership unit cannot be clubbed unless it is shown that the work of one factory was being done in the another factory - both the factories were complete units and were capable of manufacturing goods independently - duty cannot be confirmed against the two assessees without arriving at a finding against whom the same is required to be confirmed - both the units cannot be held to be liable for duty demand - Commissioner is required to make his mind as against which unit the duty is required to be confirmed - order set aside and matter remanded to the Commissioner for de novo adjudication
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