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2014 (10) TMI 875 - HC - Central ExciseSSI Exemption - Clubbing of the value of clearances - Whether value of clearances made by M/s. Parag Industries was required to be clubbed with the clearances made by the appellant - Extended period of limitation - Tribunal in [2013 (11) TMI 689 - CESTAT NEW DELHI] has confirmed the demand - Held that:- Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the assessee and its other proprietary concern viz., Parag Industries The question is fully covered by the decision of the Apex court in the case of Modi Alkalies & Chemicals Ltd. [2004 (8) TMI 108 - SUPREME COURT OF INDIA]. In the subsequent decision of the Apex Court in Parle Bislery Pvt. Ltd. [2010 (12) TMI 26 - Supreme Court of India], the view taken in earlier decision has been upheld and, thus, the above two decisions of the Apex Court are binding on us. - Appeal dismissed - Decided against the assessee.
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