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2017 (8) TMI 1106 - AT - Central ExciseSearch and seizure - Denial of SSI exemption - turnover of the two business entities was clubbed - Held that: - both the business entities are different having distinct and separate entity being the Proprietary concern and Private Limited Company. The assessment of turnover for Income Tax purposes was being made separately and their factory premises are also differently located. Only that the Directors of the Private Limited Company are the sons of the Proprietor of the firm, does not mean that they are the same business entities, especially when in the subsequent assessment year the Department has accepted these facts. Regarding seizure - After considering the totality of the facts and circumstances of the case, it is evident that when the turnover of both the business entities cannot be clubbed, as stated above, then we direct the adjudicating authority to decide the issue afresh but by providing a reasonable opportunity to the assessee-Appellants - Appeal allowed partly.
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