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2017 (7) TMI 336 - AT - Central ExciseSSI exemption - dummy units - Revenue entertained a view that Kores had floated many units in order to improperly avail small scale exemption - N/N. 8/2003-CE - Held that: - The thrust of the Revenue’s appeals against the findings of the Original Authority is revolving around the financial and managerial controls alleged to have been exercised by Kores on these small scale units - the notice issued to demand Central Excise duty should clearly identify the person from whom such duty is being demanded. There can be no demand invoking the concept of jointly and severally. The plea of the Revenue is that notices were issued to the dummy units in order to satisfy the principals of natural justice. In such case, the notices are to be restricted, if at all, only to penal proceedings as no duty can be demanded from such purported dummy units. The rural SSI units were engaged in packing of staple pins with Kores brand. This was evidenced even during the searches conducted by the officers, in two of the such units. The Original Authority also found that while the demand was raised against the rural units, no such demand was made from urban units in the proceedings. Appeal dismissed - decided against Revenue.
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