Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1087 - AT - Central ExciseSSI exemption - clubbing of clearance - flow of funds - mutuality of interest - common partner, common premises, common purchase of raw materials, exchange of raw material from one unit to another, common managerial control, transfer of fund from unit to another - Notification No. 175/86-CE dated 1.3.1986 - Held that:- the Tribunal in the earlier round held that all the units are independent and the benefit of exemption Notification is required to be extended. It is noticed that the order of the Tribunal was not challenged by the Revenue before the higher appellate forum. So, the Revenue is not permitted to proceed on the same grounds in the remand proceedings. Clubbing cannot be established without any evidence of flow of funds. In the case of VIR Industries Vs. CCE, Bombay - [1997 (4) TMI 269 - CEGAT, NEW DELHI], it has been held that the three units having some common partners operating from the same premises and having common facilities, entire production of two units sold to third unit, no finding of special financial relationship involving common funding and financial flow back or manipulation of accounts and therefore clearance cannot be clubbed and assessable value to be the sale price of each unit. In the case of Techno Device Vs. CCE, Chennai - [2009 (6) TMI 219 - CESTAT, CHENNAI], it has been held that maintenance of accounts of various units by a single person and at one office is not a ground for justifying clubbing. - Revenue has not placed any material for clandestine removal of the goods as directed by the Tribunal in earlier order. Regarding, the clubbing of the four units, we have already observed that the Tribunal decided the issue in favour of the respondents. Further, the Commissioner (Appeals) has also given detail findings and we agree with it - Decided against Revenue.
|