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2016 (7) TMI 1116 - AT - Central ExciseSSI Exemption - Dummy units - Clubbing of clearance - it has been alleged that both units were managed and controlled by the Proprietor of the appellant - determination of turnover - SSI exemption notification No. 08/2003-CE dated 01.03.2003. - Held that:- Analysing the uncontradicted evidences, we do not harbour any doubt that even though M/s Accurate Engineers, on record, a separate unit, but, its day to day function and management was handled by Shri Asgarali A. Siddiqui, proprietor of M/s Libra Engineering Works and his wife Smt. Halimakatun A. Siddiqui has lent her name as proprietress of the firm. In other words, for all practical purposes, the management/control of the business of manufacture and sale has been handled by Mr. Asgarali A. Siddiqui, proprietor of the Appellant. In these circumstances, we do not find any error in the order of the authorities below in clubbing the clearance value of both the units for the financial year 2005-06 in computing the eligible limit of 100 Lacs for the Appellant Unit prescribed under notification No. 08/2003-CE dated 01.03.2003 and confirmed the duty short paid and penalty imposed. - Demand confirmed - Decided against the assessee.
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