Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 741 - HC - Central ExciseSSI exemption - clubbing of clearances - whether settlement commission was justified in holding that M/s.Hides, which is one of the two units, does not have any machinery, manpower and money to function as an independent entity for the purpose of availing the benefit of SSI exemption and the clearances of M/s.Hides should be clubbed along with the petitioner/applicant? - Held that: - the Settlement Commission has not rendered any finding, accepting the stand of the petitioner that activity done by it, does not amount to manufacture. In fact, it was on an assumption that assuming the activity is not manufacture, what would be the duty liability. Therefore, the direction issued to the Revenue by the Settlement Commission at best could be considered, as an information, the Commission wanted to know with regard to the impact of duty assuming that the activity done by the petitioner, did not amount to manufacture. The decision in the case of Singhvi Reconditioners Pvt., Ltd., vs. UOI [2010 (2) TMI 6 - SUPREME COURT] followed where it was held that the assessee having opted to get their customs duty liability settled by the Settlement Commission cannot be permitted to dissect the Settlement Commission's order with a view to accept what is favourable to them and reject what is not. This is what the petitioner precisely wants to do, accept the immunities granted to the petitioner, exercise the option of redemption and also willing to settle the penalty. Order of settlement commission do not need interference - petition dismissed - decided against petitioner.
|