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2017 (12) TMI 229 - CESTAT NEW DELHISSI exemption - clubbing of clearances - three units were run by the assessee-Appellants and the fourth unit, M/s Krishna Udyog (India), working in the adjacent premises, also belongs to their family members but no duty demand has been made from them - Held that: - The Sales Tax Department’s certificate pertaining to the working of the two units from Bawana Industrial Area was not considered by the lower authorities which was rejected by merely mentioning as afterthought. But the fact remains that this certificate was issued by the Sales Tax Department of the Delhi Government - also, no cross-examination was provided pertaining to Shri Rajesh Tiwari, Supervisor. The matter needs fresh examination - appeal allowed by way of remand.
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