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2019 (4) TMI 236 - AT - Central ExciseSSI Exemption - values based exemption - clubbing of clearances - dummy units - Held that:- It appears that the basis for arriving at this proposition is that Navneet Industries had also filed ER-1 returns for the period April 2008 to July 2008 and that they had surrendered their registration certificate only w.e.f. 11.08.2008. All the same, there is no proof brought forth in the SCN that Navneet Industries were actually and still functioning from the very same premises which had been taken over by the appellant, namely, at No. 142-A, Sadayankuppam, Village Road, Manali, Chennai-600 0103. For reasons best known to Navneet Industries, the said entity has filed ER-1 returns for clearances purportedly effected by them. However, even the copies of ER-1 returns filed by Navneet Industries relied upon in the SCN were not furnished to the appellants herein. There is also no indication that investigations were extended by department to Navneet Industries also, to bring out irrefutable evidences that the said entity had been manufacturing in the same premises even after they handed over the premises to the appellants. The argument that in the present case, since clubbing is sought to be made of two units which are allegedly manufacturing and clearing goods from the same premises, therefore SCN is not required to be given to the other unit is a facile one. When the value of clearances of another unit, whether it is in the same premises or far removed is sought to be added for the purpose of arriving at aggregate clearances ie., the ratio of the case laws relied upon by the Ld. Advocate will apply in all fours. The allegations made in the SCN cannot be sustained - Appeal allowed - decided in favor of appellant.
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