Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 92 - AT - Central ExciseSSI exemption - clubbing of clearances - denial on the ground that all the three units were managed by one Shri Kishore Hansraj Salia - As per the Hon'ble Supreme Court judgement in the case of Gajanan Fabrics Distributors [1997 (5) TMI 50 - SUPREME COURT OF INDIA], it was held that if the units have been recognized as separate entities then it cannot be clubbed - Held that: - three units do not appear to be a proprietorship firm of one Shri Kishore H Salia. However, the aspect of the status of the individual unit has not been dealt by the original authority, which is very vital to arrive at a conclusion whether all the three units can be clubbed or not. Therefore, we are of the view that the matter needs reconsideration, in the light of the Hon'ble Supreme Court's judgement of Gajanan Fabrics Distributors and on the facts of the ownership of all the three units - appeal disposed off - matter on remand.
|