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2017 (5) TMI 277 - AT - Central ExciseSSI exemption - dummy units - mutuality of interest - it appeared that M/s NVIS is a dummy unit and part of the goods manufactured by M/s STPL were being shown as manufacture of M/s NVIS so that both the units can avail SSI exemption - Held that: - While M/s STPL is a Private Limited Company with Shri Amrish Kela as its Director M/s NVIS is a proprietary concern of Sh. Amrish Kela as its proprietor. While M/s STPL is manufacturing Oscilloscopes and Mirco wave components, while M/s NVIS claims to have been manufacturing Micro wave components - however, the impugned order is silent regarding the mutuality of interest or flow back of funds. When it is so, then the impugned order is set aside and matter remanded to the adjudicating authority to decide the issue denovo - appeal allowed by way of remand.
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