Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 58 - CESTAT NEW DELHISSI exemption - clubbing of clearances - creation of dummy entity - Held that: - the actual business entity is M/s Coach Classic and its proprietor has formed a dummy company in the name and style of M/s Shearling Skins Pvt. Ltd. by showing its manufacturing unit just to have SSI Exemption. In the premises of this Company, no manufacturing activity was undertaken - Hence, the clearances are correctly liable to be clubbed for both the business entities as per para (vi) and (vii) of the SSI Exemption N/N. 8/2003-CE dated 01.03.2003. Appeal dismissed - decided against appellant.
|