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2014 (4) TMI 298 - CESTAT BANGALORESSI Exemption - whether DE is the dummy unit of DEPL - DE was availing SSI exemption - Clandestine removal of goods - Evasion of duty - Held that:- boiler licence is in the name of DE and DE did have machinery and the labour required for manufacture. This is admitted by the Commissioner(Appeals) himself since he says machinery and labour to conduct the manufacturing activities were in the name of DE. However, other than observation that there was a door between the two units and labour was common, there is no evidence to show that the manufacture was undertaken by DEPL. If machinery and labour were in the name of DE and they were installed in the premises registered in the name of DE by the Revenue, question arises how could DEPL be considered as manufacturer. Further the boiler licence is in the name of DE and it is also an observation by the Revenue as recorded as part of evidence that DEPL did not own any machinery of their own. How DEPL can become the manufacturer and DE a dummy unit when DE had the labour and machinery and DEPL did not have anything is a question for which no answers are forthcoming - Matter remanded back.
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