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2017 (11) TMI 1389 - CESTAT NEW DELHISSI exemption - clubbing of clearances - dummy units - it was observed that in addition to the appellant unit, another unit in the name and style of M/s Siddhi Vinayak was also found to be operating, in the premises and manufacturing identical goods as the appellant - clandestine removal - Held that: - when it is admitted that no other records have been maintained by the appellants and the figures contained in the computer printout has been admitted to be the details of clearances entered as per the directions of the partner, we are of the view that such figures have been rightly considered to be the value of clearances by the lower Authorities - charge of clandestine removal justified. Clubbing of clearances - Held that: - In terms of the SSI exemption notification, for determining the value of clearances eligible for the concession, the values of clearances of different manufacturers from the same factory needs to be clubbed together - in spite of having separate identity in the form of partnership unit as well as proprietorship unit, M/s Siddhi Vinayak as well as M/s Riddhi Siddhi are in effect one single factory. This is confirmed from the fact that M/s Siddhi Vinayak has no separate machine for manufacture of the goods and shares the same electricity connection with M/s Riddhi Siddhi - clubbing of clearances justified. Confiscation - penalty - Held that: - the department has not seized the goods allegedly cleared clandestinely - In the absence of goods, there can be no confiscation of the same and hence, the penalty of 9 lakh imposed in this regard is set aside. Appeal allowed in part.
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