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2016 (11) TMI 868 - AT - Central ExciseSSI exemption - clubbing of clearances - holding-subsidiary relationship - suppression of facts - Held that: - the value of manufacturing and clearances of exempted goods from any unit has to be excluded, when the clearances of both the units are clubbed to determine the eligibility of SSI benefit to the appellants - we are in agreement with this plea of the appellants that there has not been any suppression of material facts by the appellants, when the two appellants viz., PJM and MBC are under the jurisdiction of one Commissionerate of Central Excise, who have granted separate central excise registration to them and from time to time, there has been correspondence between these two appellants and the department. Therefore, based on the facts as well as the ratios laid down by the Hon’ble Supreme Court in the case of CC, Mumbai vs. MMK Jewellers [2008 (3) TMI 5 - SUPREME COURT], the demands issued for the period beyond one year are not sustainable and are, therefore, hereby set aside. In other words, the liability of Central Excise Duty has to be decided for the period of one year preceding the date(s) of the show-cause notice issued to the appellants. The matter requires quantification of liability of duty of Central Excise, if any, and for imposition of penalties, if any, in respect of the impugned periods - April 1997 to March 2003, for which respective show-cause notices were issued to the appellants. This will require detailed verification of figures and documents at the field level. Therefore, the matter for re-quantification of the liability of the appellants and imposition of penalties is being remanded to the original adjudicating authority, Commissioner of Central Excise, Bangalore, who shall decide the matter based on our findings, within four months of receipt of this Order after giving necessary opportunity for personal hearing and for production of documents to the appellants - appeal allowed by way of remand.
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