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2017 (5) TMI 1337 - CESTAT CHENNAISSI exemption - clubbing of clearances - whether the appellants have played foul of the provisions of 2(vi) of SSI exemption N/N. 8/2002-CE dated 1.3.2002, which was in force during the relevant period? - Held that: - there is no doubt that the Director of Executive Forms and the partner of Honeywell Form connived to fraudulently keep their overall clearance value of the firm within the rupees one crore exemption limit for SSI units. They have embellished this subterfuge by seeking and obtaining registration of the very same premises giving different door number to it. Thus they tried to project that the two firms were operating at different premises and therefore, the benefit of SSI exemption under N/N. 8/2002 can be claimed by each of them separately - the original authority has been considerate generous to the appellants by extending cum-duty benefit and the lower appellate authority has further reduced the penalties on the director/partner considerably - appeal dismissed - decided against appellant.
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