Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 134 - AT - Central ExciseSSI exemption - clubbing of clearances - dummy units - demand was issued for wrong availment of benefit of SSI exemption by the appellant, M/s Aero Dynamics Pvt. Ltd. by creating three dummy units so as to distribute the clearance value of parts and components of humidification systems, manufactured and cleared by them during the period in question so as to remain within the exemption limit, prescribed under the said notification - Held that: - In countering the aforesaid findings, the appellant has not placed any evidences before us to show that it has wrongly included the value of certain parts and components, thereby the amount of duty calculated and confirmed is incorrect. In absence of any such evidence before us, there is no reason to interfere with the findings of the Ld. Commissioner on the above issue. The appellant are eligible to the benefit of cum-duty price, as held in the first round of litigation and the said Order has been accepted by both sides as no appeal was filed against the said Order. In the result, the appeal is remanded to the adjudicating authority with a direction to allow cum-duty price benefit and compute the demand accordingly - appeal allowed by way of remand.
|