Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1096 - AT - Central ExciseSSI Exemption - dummy unit - Revenue entertained a view that the assessee-appellant had split up the turnover in the name of another unit M/s.The Coastal Paper Packaging which is held to be fictitious unit, in order to have lesser turnover accounted for the purpose of availing the said SSI exemption - Held that: - Admittedly no notice was issued making allegation about the legal status of M/s.The Coastal Paper Packaging. The lower authorities held the said units as fictitious. Though the appellant strongly contested on merit and established the legal status and independence of M/s.The Coastal Paper Packaging, since no notice was issued to them, the whole proceedings are in violation of principles of natural justice. The proceedings without notice to one of the parties and holding the adverse view against such party is not sustainable. Appeal allowed - decided in favor of assessee.
|