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2013 (12) TMI 112 - AT - Central ExciseSSI Exemption - Clubbing of value of clearances under Notification No.9/2001 – Held that:- There was absence of investment by the Karta therein on behalf of the HUF - There was no investment of the fund by Mohali Chandigarh for day-today carrying on the business by two Mohali units except that there was sharing of infrastructure and using of common utilities as well as availing service of manpower - There is nothing on record to show that late Shri Avdesh Garg was controller of these two Mohali units making the proprietors thereof as well as partner of M/s Suchita Steels, Mohali dummy - Nothing is on record to show that late Avdesh Garg was the financial controller as well as beneficiary of the three units - In absence of inextricable link between Avdesh Garg showing his vested interest in Mohali units, so also no pecuniary interest of Chandigarh unit in two Mohali units was proved - the adjudication cannot be approved – Decided against Revenue.
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