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2018 (1) TMI 703 - AT - Central ExciseSSI Exemption - clubbing of clearances - dummy units - Held that: - the notification clearly stipulates that aggregate value of all clearances for home consumption by a manufacturer from one or more factory should not exceed ₹ 400 lakh in the preceding financial year - If the said manufacturer is having more than one factory, manufacturing excisable goods, then the turnover has to be taken together for reckoning SSI exemption - demand upheld. Time limitation - Held that: - there is no reason for the appellant to entertain a bonafide belief regarding their eligibility to SSI exemption in the face of admitted facts - extended period rightly invoked. Appeal dismissed.
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