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2018 (4) TMI 1314 - AT - Central ExciseSSI Exemption - dummy units - mutuality of interest between Fizikem and its distributor - value of clearances in the related preceding financial years had exceeded the SSI limit - Held that: - The investigation has not thrown up irrefutable evidence to establish that there is “mutuality of interest”, flow back of funds or even tangled web of financial arrangements between the respondents - lower appellate authority is correct in concluding that there is no corroborative evidence to substantiate the allegation that advertising charges are borne by respondents 3 & 4 on behalf of Fizikem. Appeal dismissed - decided against Revenue.
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