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2019 (3) TMI 1222 - CESTAT ALLAHABADSSI exemption - clubbing of clearances - dummy units - applicability of the case of COMMISSIONER OF CENTRAL EXCISE NOIDA-I VERSUS M/S GARG INDUSTRIES [2015 (11) TMI 1754 - ALLAHABAD HIGH COURT] - Held that:- The Revenue in the memo of appeal has not advanced any argument on the applicability of the said decision. However, the appeals stand filed by raising the grounds which were originally disclosed in the show cause notice. In the absence of any dispute that the issue stands decided by the said decisions of the Tribunal as upheld by Allahabad High Court, no infirmity can be found in the orders of the Commissioner (Appeals), who has followed the said decision - appeal dismissed - decided against Revenue.
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