Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 1139 - AT - Central ExciseSSI Exemption - dummy companies/firms or not - clubbing of clearances - HELD THAT:- For the earlier period after detailed investigation and relying of various evidences, the adjudicating authority had confirmed the demand clubbing the clearance value of all other alleged dummy firms/ companies in the clearance value of the respondent. The same was challenged before this Tribunal, this Tribunal vide judgment reported at M/S. KICH INDUSTRIES AND OTHERS VERSUS CCE RAJKOT [2013 (9) TMI 650 - CESTAT AHMEDABAD] allowed the appeal of the respondent. In the present case, no fresh investigation has been carried out, only the earlier proceeding of the aforesaid case has been followed. The Tribunal’s decision has been upheld by the Hon’ble Gujarat High Court in COMMISSIONER VERSUS KICH INDUSTRIES [2013 (10) TMI 1251 - GUJARAT HIGH COURT]. Revenue’s appeal is dismissed.
|