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2015 (10) TMI 568 - HC - Central ExciseAvailment of benefit of Notification dated 01.03.1986 - fraudulent evasion of excise duty - Held that:- both the Adjudicating Authority and the CEGAT, have considered the entire evidence, in arriving at a finding that M/s S.N. Wires was the dummy unit of M/s S.N. Industries and the consumption of electricity by unit M/s S.N. Wires, the arrangements of borrowing, work of purchase on raw material and the integrated manufacturing of the products, clearly established that the two units situate in the same premises, are not separate, but are functionally integrated, of which the returns have been filed, to claim exemption, fraudulently, for evading the excise duty. - Decided against assessee.
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