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2009 (1) TMI 233 - AT - Central ExciseSSI Units – Dummy units – clubbing of value of clearance – Partners are from the same family – One unit established on the piece of land owned by the partners of another firm without rent - Labourers working in both the units punched the card in the same punching machine (to mark theft attendance). Accountant-cum-Manager maintains the account of both the units – Common electricity connection. They borrowed money from each other in times of need and did not pay interest. The goods manufactured by one unit were subjected to finishing process by another unit – Held that – These grounds are not sufficient to held that one unit is dummy – merely use of common facilities and premises can not justify clubbing - The plethora of case law we considered overwhelmingly hold against clubbing of clearances of the two units in the facts of the case. The impugned demand and penalty are vacated. The appeal is allowed.
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