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2015 (10) TMI 1292 - AT - Central ExciseDenial of SSI Exemption - Dummy unit - Use other's brand name - held that:- When the record itself indicates categorical statements recorded from different persons under Section 14 of Central Excise Act against assessee and there was one man show which is evident from different materials gathered by Revenue, both the units are exposed to be dummies of ACF. - Revenue has also brought out that there is certificate issued Consulting Engineer to the effect that SA had no manufacturing facility for manufacture of trailers on record. That is established from record which was not examined by Commissioner (Appeals). The order of the learned Commissioner (Appeals) is therefore liable to be interfered and set aside. - Decided in favour of Revenue.
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