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2017 (4) TMI 212 - CESTAT NEW DELHISSI exemption - benefit of N/N. 8/2003-C.E., dated 1-3-2003 - dummy units - it is the case of Revenue that Appellants 2 to 4 are basically front companies floated by Appellant No. 1 in order to avail small scale unit exemption - Held that: - apart from filing documents of incorporation the appellants themselves have not submitted any documentary evidence to controvert the factual finding as recorded by the lower authorities. While the bottling units involved in the earlier proceedings were different, the manufacturers of gas (Appellant No. 1) is same in both the proceedings. Hence, we find it is not totally out of place to draw inference from earlier findings involving same set of facts as well as Appellant No. 1 - appeal dismissed - decided against appellant.
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