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2017 (3) TMI 919 - AT - Central ExciseSSI exemption - dummy units versus related persons - Held that: - financial and management control, as discussed in the impugned order has also not been categorically established. The original order also did not assert under which provision such clubbing is called for either in terms of N/N. 01/1993-CE or the provisions of CEA or rules made thereunder. The concept of “related person” is relevant for valuation of excisable goods. The turnover of related persons cannot be perse clubbed together for arriving at the threshold limit of SSI exemption. For this the legal existence of SSI unit has to be disproved and it should be established that the SSI unit is a mere dummy creation. We find that no such evidence exist in the present case to accept such proposition. Appeal dismissed - decided against appellant.
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