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2018 (10) TMI 14 - AT - Central ExciseSSI exemption - clubbing of clearances - dummy units - it was alleged that their clearances in the name of one M/s Ashwini Enterprises are actually dummy clearances and the unit itself is a dummy one - Held that:- The learned Commissioner has considered all the directions given by this Bench vide Final Order dated 09.07.2009 and has recorded his findings in detail. He also gave a detailed annexure justifying the demands confirmed by him with respect to the three show cause notices. There are no reason to interfere with this order of the Commissioner except to the extent that their denial of benefit of SSI exemption for the period 1994-95 is incorrect as even according to the order passed by the Commissioner, the total turnover of the appellant during the period 1993-94 was only ₹ 1,36,71,419/-. The appellant is entitled to the benefit of SSI exemption during the period 1994- 95 and the demand needs to be re-computed accordingly and if the demand in the show cause notice was in excess of this amount, the same needs to be reduced - appeal allowed by way of remand.
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