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2016 (7) TMI 1116 - CESTAT AHMEDABAD

2016 (7) TMI 1116 - CESTAT AHMEDABAD - 2016 (339) E.L.T. 610 (Tri. - Ahmd.) - SSI Exemption - Dummy units - Clubbing of clearance - it has been alleged that both units were managed and controlled by the Proprietor of the appellant - determination of turnover - SSI exemption notification No. 08/2003-CE dated 01.03.2003. - Held that:- Analysing the uncontradicted evidences, we do not harbour any doubt that even though M/s Accurate Engineers, on record, a separate unit, but, its day to day function .....

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both the units for the financial year 2005-06 in computing the eligible limit of 100 Lacs for the Appellant Unit prescribed under notification No. 08/2003-CE dated 01.03.2003 and confirmed the duty short paid and penalty imposed. - Demand confirmed - Decided against the assessee. - Appeal No : E/1476/2008 - Order No. A/10576 / 2016 - Dated:- 27-6-2016 - DR. D. M. MISRA, MEMBER (JUDICIAL) AND MR. P. M. SALEEM, MEMBER (TECHNICAL) For Appellant (s) : None For Respondent (s): Shri Alok Srivastava, A .....

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clearing goods without payment of duty by availing value based SSI exemption notification No. 08/2003-CE dated 01.03.2003. On completion of necessary investigation, it has been alleged that both units were managed and controlled by the Proprietor of the appellant Mr. Asgarali A. Siddiqui, therefore, these units are one and the same , hence in computing the total clearance value of excisable goods of the Appellant s Unit, the clearance value of M/s Accurate Engineers, be clubbed for the purpose o .....

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t filed an appeal before the Ld. Commissioner (Appeals), who in turn rejected their appeal. Hence, the present appeal. 3. The appellant has filed a written submission dated 30.05.2016 with a request to decide the case on merit. In their written submission, mainly they have assailed the order of the authorities below arguing that the clubbing of the clearance values of M/s Accurate Engineers with that of M/s Libra Engineering Works, is incorrect as both these units are having separate legal exist .....

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tement of Shri Asgarali a. Siddiqui, proprietor of the appellant. In his statement, he has categorically accepted that the other unit, namely, M/s Accurate Engineers, was also a proprietorship unit, whose proprietress was his wife Smt. Halimakatun Asgarali Siddiqui and its existence is for names sake; all the management/control and day to day affairs of M/s Accurate Engineers, had been handle by him. Ld. AR further brought to our notice, the statement of Smt. Halimakatun A. Siddiqui recorded muc .....

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No.08/2003 CE dt.01.03.2003 has been rightly rejected by the authorities below. It is his submission that the case laws referred to by the appellant are on different set of facts & circumstances and hence not applicable. 5. We have considered the written submission of the appellant and also the submission of the Ld. AR for the Revenue. The short issue involved in the present case for determination is: whether the clearance value of M/s Accurate Engineers be clubbed with that of M/s. Libra En .....

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