Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 996 - AT - Central ExciseSSI exemption - clubbing of clearances - mutuality of interest - Held that: - the picture which emerges is that Mr. Pawan Jain is the proprietor of Mr. Jain and is also the de facto owner of ASC. The suppliers and buyers considered Mr. Jain as the owner of both funds. The evidences also indicate all the pervasive Role of Mr. Pawan Jain in the affairs of ASC. The free flow back of finance between the two firms establishes that there was mutuality on interest between the two firms and that the two were inter joined in their management and flow of funds - the correct vale of clearances intended to nil rate of duty should include the value of clearances of one arm factory belonging to the same manufacturer. In the facts and circumstances of the present case, we are inclined to upholding the findings of the adjudicating authority that the clearance of two firms are to be clubbed for the period 2006-2007 to 2008-2009 and the benefit of SSI exemption is to be determined barringly. Clandestine removal - goods were being cleared without payment of duty on the basis of only delivery challans/ kachi purchis - Held that: - the total demand for central excise duty has been calculated by including the value of clearances evidenced by the kachi parchis in addition the turnover of both firms have been clubbed. The impugned order is set aside and remanded to the original adjudicating authority with the direction to re-quantify the demand by excluding those attributable to clandestine clearance. The clubbing of the value clearances of both the firms is upheld - appeal dismissed - decided against appellant.
|