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2015 (8) TMI 789 - HC - Central ExciseDenial of SSI exemption - Dummy unit - During inspection of assessee's premises it was found that there was one shed and only two machines were found completely in non-working condition. No electric connection was found nor any material or finished goods could be located - Facility created only to avail SSI exemption - Held that:- Machineries, which were also examined in the presence of panch-witnesses, were not found in working condition. There was nothing to indicate that the labourers were engaged in carrying out the job work. It was a claim of one of the partners that directly from Suman Plywood Pvt. Ltd., the finished goods were being sent. The benefit of SSI exemption was claimed by a letter along with a declaration and that was explaining the process of plywood, however, on noticing that the partners were not the signatories, all these documents were held to be in the realm of ambiguity. There were many questions that the Tribunal found unanswered and many of the actions did not appeal to the reasoned mind. - both the adjudicating authority in order-in-original and the Tribunal have extensively dealt with the issues on the basis of entire gamut of facts which were presented before them. The Tribunal confirmed the view of the original adjudicating authority and set aside the reasonings of the Commissioner (Appeals). At the cost of reiteration, we hold that no illegality is found in such conclusion nor is there any perversity made out from the record, giving rise to any question of law. - Decided against assessee.
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