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2013 (11) TMI 689 - AT - Central ExciseSSI Exemption - Clubbing of the value of clearances - Whether value of clearances made by M/s. Parag Industries was required to be clubbed with the clearances made by the appellant – Held that:- The goods manufactured may be of different classification made by both the parties but the links between the two makes it clear that Parag Industries was a proprietorship concern of the assessee and both are integrally connected with each other - Because of such proprietary interest, operating result as well as assets and liabilities of both concerns were consolidated in the financial statement (Balance-sheet) of the appellant - Although they were located in different places within a radius of 1 k.m., accounts were maintained under the control of the appellant - the appellant had proprietary interest in Parag Industries clubbing of clearances was bound to occur - Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the assessee and its other proprietary concern viz., Parag Industries – there was no contradiction to the material facts and evidence to which attention was drawn – thus the clubbing of clearances sustained - Extended period of limitation – Jurisdiction to issue Show cause Notice - Held that:- The demand covered by all the four Show Cause Notice have been raised within six months only - there is no question of invoking extended period i.e. beyond the period of six months as contended by the assessee – the show cause notice issued by the department sustainable in law - Nowhere is the Show Cause Notice suppression, fraud etc. has been alleged not the extended period under proviso to Section 11 A (1) has been invoked – thus the Assistant Commissioner, has rightly adjudicated the Show Cause Notices as far as the point of jurisdiction is concerned – the order is perfectly sustainable as far as the issue of jurisdiction is concerned – Decided in favour of Revenue.
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