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2017 (12) TMI 1373 - AT - Central ExciseSSI Exemption - clubbing of clearances - dummy unit - it was alleged that SSI exemption benefit availed was ineligible to the appellant and that the value of clearances of appellants should be clubbed with that of CHFE - Held that: - From the initial adjudication proceedings and upto the proceedings which culminated in the impugned order, appellants have maintained that CHFE was actually existing and had provided documents like registration under the Companies Act as also with the Sales Tax and Income Tax Departments - non-issue of SCN to a dummy unit will undermine the entire proceedings - appeal allowed - decided in favor of appellant.
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