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2017 (5) TMI 664 - CESTAT HYDERABADClandestine removal - SSI exemption - manufacture of button bits and hammers and parts of hammer assemblies - Held that: - the alleged discrepancies, consumption of the raw material and sale of the suppressed production has not been proved and department has not produced any corroborative evidence to counter this finding - It appears that all the 3 units are the legal entities registered with statutory authorities including Central Excise. They are located in different places and having the separate machineries. They are also doing the job works for their parties. Their accounts are independent, they are for the purpose of direct and indirect taxes. When it is so, the SSI exemption cannot be denied to the respondent company - appeal filed by department dismissed on account of absence of any corroborative evidence - decided against Revenue.
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