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2018 (5) TMI 779 - CESTAT MUMBAI
SSI exemption - clubbing of clearances - independent entities or not? - Held that: - even though the owners are related but there is no mutuality of interest in the working of three firms - clubbing of clearances not sustainable.
Benefit of N/N. 75/87 - Suppression of facts - Time limitation - Held that: - the appellants had no incentive to evade the duty since whatever duty paid by the appellant is available as Modvat Credit to the buyers of the appellants. Further there was no suppression on the part of the appellants since they have filed declarations at the beginning of their operations with the department. Therefore, there was no suppression with intention to evade the duty, hence the demand is barred by limitation.
Appeal allowed on merits as well as on limitation.