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2017 (8) TMI 1171 - HC - Central ExciseSSI exemption - dummy units - It was found that while the Show Cause Notice (‘SCN’) was issued to the Respondent and three of its directors, no SCN was issued to the dummy units - Held that: - each of the four units have independent existence as private limited companies or partnerships. Two of them were stated to be existing even prior to the incorporation of the Respondent - without issuing the SCN to the other units, the clearance of those units could not be combined with that of the Respondent - appeal dismissed - decided in favor of respondent-assessee.
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