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2016 (11) TMI 1096 - AT - Central ExciseSSI exemption - clubbing of clearances - Held that: - It is clear that the Original Authority had passed a lengthy order examining various evidences gathered during the investigation by the Department. We have perused the findings recorded in the said impugned order. We note that the Original Authority has recorded that the appellants agreed for clubbing of the clearances of ANG and DGW for the purpose of duty liability. However, it appears that they have disputed the clubbing of turnover of NGPC in the total turnover for the said purpose. After detailed discussion, the Original Authority concluded that based on the evidences that the transactions made by the three entities viz. ANG, DGW and NGPC are to be treated as a single entity for the purpose of SSI exemption. Here, we note that there is no clear finding as to what is the legal status of these three units, which of them are dummy units and which are genuine manufacturing units. This is necessary in order to fix the duty liability on a legally sustainable basis. In fact as noted above, the confirmation of duty demand is not against any particular assessee. The order simply states that an amount of ₹ 45,32,926/- is confirmed. Further, a penalty of equivalent amount was jointly imposed on the three units. The amount is not quantified for individual unit for the offences committed by them. Such joint liability of duty and penalty as held by the Original Authority is not legally sustainable. The order lacks legal clarity and has to be set aside on this ground alone. Appeal allowed by way of remand.
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